reglab/housing_qa huggingface dataset:
ID Code § 63-4203 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4203 - ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.

63-4203. ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES. (1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any threshold provided in section 63-4202, Idaho Code. (2) The tax hereby imposed is calculated at the following rates: (a) On each gram of marijuana, or each portion of a gram, three dollars and fifty cents ($3.50); (b) On each gram of other controlled substance sold by weight, or each portion of a gram, two hundred dollars ($200); (c) On each fifty (50) dosage units of a controlled substance that is not sold by weight, or portion thereof, two thousand dollars ($2,000); and (d) On a growing marijuana plant, seven hundred seventy-five dollars ($775) per plant. A credit of seven hundred seventy-five dollars ($775) shall be given for the payment of each illegal drug tax on a growing marijuana plant against payment of illegal drug taxes for possession of marijuana harvested from the growing marijuana plant, provided, no credit shall be given unless evidence of payment of illegal drug taxes on a growing marijuana plant is permanently affixed to the marijuana harvested from it. (3) For the purpose of calculating the illegal drug tax under this chapter, other than for growing marijuana plants, a quantity of controlled substance is measured by the weight of the substance, whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in a person’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers. (4) For the purposes of article VII of the Idaho constitution, the illegal drug taxes imposed in this chapter shall not be held or construed to be a tax on property.  History: [63-4203, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 3, p. 379; am. 1993, ch. 9, sec. 2, p. 27.]
ID Code § 63-4204 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4204 - STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION.

63-4204. STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION. (1) The commission shall adopt a uniform system of providing, affixing and displaying official stamps, official labels, or other official indicia for controlled substances on the possession of which an illegal drug tax is imposed. (2) In addition to any other prohibition against possession of a controlled substance by Idaho law, no person subject to a tax imposed in this chapter may possess a controlled substance, unless the tax has been paid as evidenced by a stamp or other official indicia. (3) Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the commission. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.  History: [63-4204, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 4, p. 380.]
ID Code § 63-4205 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.

63-4205. STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. (1) When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and shall permanently affix the official indicia on the controlled substance evidencing the payment of the tax required under this chapter. No stamp or other official indicia may be used more than once. (2) Taxes imposed upon possession of controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by the person acquiring or possessing such controlled substance. (3) Payments required under this chapter shall be made to the commission on forms provided by the commission. The commission shall collect all taxes imposed under this chapter.  History: [63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.]
ID Code § 63-4206 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4206 - CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE.

63-4206. CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE. (1) No person applying to purchase or purchasing illegal drug tax stamps is required to give his name, address, social security number or other identifying information. (2) No commissioner, deputy, clerk, agent or employee of the commission, and no person formerly holding such a position, may divulge or make known to any person any information obtained from a person applying to purchase or purchasing illegal drug tax stamps or seeking a redetermination by the commission of an assessment for illegal drug taxes or penalties imposed in this chapter. Any person violating this provision shall be guilty of a felony and upon conviction shall forfeit his office or employment and shall be punished by a fine of not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), or by imprisonment for not more than five (5) years; provided, any information obtained from a person seeking a redetermination of an assessment for taxes or penalties may be used within the commission or in any action in court brought for the collection, remission, cancellation or refund, in whole or in part of the taxes or penalties. Provided further, the provisions of this section do not prohibit exchanges of information within the commission necessary for the processing of purchases of illegal drug tax stamps. (3) Notwithstanding any other provision of Idaho law, no information obtained by the commission from a person applying to purchase or purchasing illegal drug tax stamps or seeking a redetermination by the commission of an assessment for illegal drug taxes or penalties imposed in this chapter, may be used against him in any criminal proceeding or for investigatory purposes leading to other evidence of a crime unless it is independently obtained; otherwise, nothing in this chapter provides immunity of any kind to any person from criminal prosecution under Idaho law. (4) The provisions of this section do not prohibit the commission from publishing statistics that do not disclose the identity of persons purchasing illegal drug stamps or the actual contents of particular applications, reports, forms or returns.  History: [63-4206, added 1990, ch. 179, sec. 6, p. 381.]
ID Code § 63-4207 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4207 - CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS.

63-4207. CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS. (1) Any person violating the provisions of this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by section 63-4203, Idaho Code. The penalty shall be collected as part of the tax. (2) In addition to the tax penalty imposed, any person subject to the taxes imposed in this chapter distributing or possessing a controlled substance without affixing the appropriate stamps, labels, or other indicia is guilty of a criminal offense and, upon conviction, is punishable to the same extent as possession of the controlled substance is punishable as set out in section 37-2732, Idaho Code. (3) Notwithstanding any other provision of the criminal laws of this state, an information, indictment, or complaint may be filed upon any criminal offense under this chapter within three (3) years after the commission of the offense.  History: [(63-4207) 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 7, p. 382.]
ID Code § 63-4209 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4209 - DISTRIBUTION OF TAX REVENUES.

63-4209. DISTRIBUTION OF TAX REVENUES. The revenues received from the taxes imposed by section 63-4203, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows: (1) An amount of money equal to the actual cost of collecting, administering and enforcing the tax by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the tax by the commission or in excess of any amount required to be distributed by subsection (2) of this section shall, at the end of each fiscal year, be distributed to the substance abuse treatment account. (2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account and those moneys are hereby continuously appropriated for that purpose.  History: [(63-4209) 63-4208, added 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 9, p. 383.]
ID Code § 63-4210 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4210 - LAWFUL POSSESSION.

63-4210. LAWFUL POSSESSION. Nothing in this chapter requires persons lawfully in possession of a controlled substance to pay the tax required under this chapter.  History: [63-4210, added 1990, ch. 179, sec. 10, p. 384.]
ID Code § 63-4211 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 42 - ILLEGAL DRUG STAMP TAX ACT|Section 63-4211 - THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO.

63-4211. THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO. (1) Any person claiming that the property levied upon and seized by the commission for the collection of any tax, penalty, interest or other amounts due under this chapter is either: (a) the property of a person other than a person against whom taxes sought to be collected under this chapter have been assessed, or (b) the property is property exempt from levy to enforce a claim for state taxes under chapter 6, title 11, Idaho Code, may, within fourteen (14) days of the date of the levy, file a written claim with the commission setting forth the grounds for the claim. The commission shall grant or deny the claim in a written notice to the claimant within fourteen (14) days of the commission’s receipt of the claim. (2) A denial of a claim under subsection (1) of this section by the commission may be reviewed in the district court for Ada county or the county the property was seized or is then located by a complaint filed by the claimant against the commission within thirty (30) days after the mailing of the notice denying the claim, in whole or in part. Upon the serving of summons upon the commission the case shall proceed as other civil cases and shall be heard by the court without a jury. Only the state of Idaho shall be responsible for any final money judgment secured against the commission, and said judgment shall be paid or satisfied out of the state refund fund created in section 63-3067, Idaho Code.  History: [63-4211, added 1993, ch. 9, sec. 4, p. 29.]
ID Code § 63-4401 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4401 - SHORT TITLE.

63-4401. SHORT TITLE. This chapter shall be known and may be cited as "The Idaho Small Employer Incentive Act of 2005."  History: [63-4401, added 2005, ch. 370, sec. 1, p. 1178; am. 2008, ch. 390, sec. 3, p. 1073.]
ID Code § 63-4403 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4403 - ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT.

63-4403. ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, and subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, in regard to qualified investments made after the beginning of the project period and before December 31, 2030, in lieu of the investment tax credit provided in section 63-3029B, Idaho Code, be allowed a nonrefundable credit against taxes imposed by sections 63-3024, 63-3025 and 63-3025A, Idaho Code, in the amount of three and seventy-five one hundredths percent (3.75%) of the amount of qualified investment made during the project period, wherever located within this state. (2) The credit allowed by this section shall not exceed sixty-two and five-tenths percent (62.5%) of the tax liability of the taxpayer. (3) The credit allowed by this section shall not exceed seven hundred fifty thousand dollars ($750,000) in any one (1) taxable year.  History: [63-4403, added 2005, ch. 370, sec. 1, p. 1181; am. 2006, ch. 314, sec. 2, p. 977; am. 2009, ch. 191, sec. 2, p. 623; am. 2010, ch. 44, sec. 3, p. 82; am. 2020, ch. 243, sec. 2, p. 713.]
ID Code § 63-4404 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4404 - REAL PROPERTY IMPROVEMENT TAX CREDIT.

63-4404. REAL PROPERTY IMPROVEMENT TAX CREDIT. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall be allowed a nonrefundable credit against taxes imposed by sections 63-3024, 63-3025 and 63-3025A, Idaho Code, in the amount of two and five-tenths percent (2.5%) of the investment in new plant which is incurred during the project period applicable to the project site in which the investment is made. (2) The credit allowed by this section shall not exceed one hundred twenty-five thousand dollars ($125,000) in any one (1) taxable year. (3) No credit is allowable under this section for a qualified investment in regard to which a credit under section 63-4403, Idaho Code, is available. (4) The credit allowed by this section is limited to buildings and structural components of buildings related to new plant and building facilities.  History: [63-4404, added 2005, ch. 370, sec. 1, p. 1181; am. 2006, ch. 314, sec. 3, p. 977; am. 2009, ch. 191, sec. 3, p. 624; am. 2020, ch. 243, sec. 3, p. 713.]
ID Code § 63-4406 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4406 - LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES.

63-4406. LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES. (1) In addition to other needed rules, the state tax commission may promulgate rules prescribing: (a) In the case of S corporations, partnerships, trusts or estates, a method of attributing a credit under this chapter to the shareholders, partners or beneficiaries in proportion to their share of the income from the S corporation, partnership, trust or estate; and (b) The method by which the carryover of credits and the duty to recapture credits shall survive and be transferred in the event of reorganizations, mergers or liquidations. (2) In the case of a unitary group of corporations filing a combined report under subsection (t) of section 63-3027, Idaho Code, credits against income tax provided by sections 63-4403, 63-4404 and 63-4405, Idaho Code, earned by one (1) member of the group but not used by that member may be used by another member of the group, subject to the limitation in subsection (3) of this section, instead of carried over. For a combined group of corporations, credit carried forward may be claimed by any member of the group unless the member or members who earned the credit are no longer included in the combined group. (3) The total of all credits allowed by sections 63-4403, 63-4404 and 63-4405, Idaho Code, together with any credits carried forward under subsection (4) of this section shall not exceed the amount of tax due under sections 63-3024, 63-3025 and 63-3025A, Idaho Code, after allowance for all other credits permitted by this chapter and the Idaho income tax act. (4) If the credits exceed the limitation under subsection (3) of this section, the excess amount may be carried forward for a period that does not exceed: (a) The next fourteen (14) taxable years in the case of credits allowed by sections 63-4403 and 63-4404, Idaho Code; or (b) The next ten (10) taxable years in the case of credits allowed by section 63-4405, Idaho Code.  History: [63-4406, added 2005, ch. 370, sec. 1, p. 1182; am. 2006, ch. 195, sec. 7, p. 609; am. 2008, ch. 390, sec. 4, p. 1073.]
ID Code § 63-4407 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4407 - RECAPTURE.

63-4407. RECAPTURE. (1) In the event that any person to whom a tax credit allowed by section 63-4403, 63-4404 or 63-4405, Idaho Code, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission. (2) If, during any taxable year, an investment in new plant is disposed of, or otherwise ceases to qualify with respect to the taxpayer, prior to the close of the recapture period, recapture of the credit allowed by sections 63-4403 and 63-4404, Idaho Code, shall be determined for such taxable year in the same proportion and subject to the same provisions as an amount of credit required to be recaptured under section 63-3029B, Idaho Code. (3) In the event that the employment level for which the credit allowed in section 63-4405, Idaho Code, is not maintained for the entire recapture period, recapture of the credit allowed in section 63-4405, Idaho Code, shall be determined for such taxable year in the same proportion as an amount of credit required to be recaptured under section 63-3029B, Idaho Code. This subsection shall not be construed to require that the required level of employment must be met by the same individual employees. (4) Any amount subject to recapture is a deficiency in tax for the amount of the credit in the taxable year in which the disqualification first occurs and may be enforced and collected in the manner provided by the Idaho income tax act, provided however, that in lieu of the provisions of section 63-3068(a), Idaho Code, the period of time within which the commission may issue a notice under section 63-3045, Idaho Code, in regard to an amount subject to recapture shall be the later of five (5) years after the end of the taxable year in which the project period ends or three (3) years after the end of the taxable year in which any amounts carried forward under section 63-4406, Idaho Code, expire.  History: [63-4407, added 2005, ch. 370, sec. 1, p. 1183; am. 2007, ch. 10, sec. 5, p. 18.]
ID Code § 63-4408 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4408 - SALES AND USE TAX INCENTIVES — REBATES — RECAPTURE.

63-4408. SALES AND USE TAX INCENTIVES — REBATES — RECAPTURE. (1) For calendar years beginning on January 1, 2006, and ending on December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within the project site shall be entitled to receive a rebate of twenty-five percent (25%) of all sales and use taxes imposed by chapter 36, title 63, Idaho Code, and that the taxpayer or its contractors actually paid in regard to any property constructed, located or installed within the project site during the project period for that site. (2) Upon filing of a written refund claim by the taxpayer entitled to the rebate, and subject to such reasonable documentation and verification as the commission may require, the rebate shall be paid by the commission as a refund allowable under section 63-3626, Idaho Code. A claim for rebate under this section must be filed on or before the last day of the third calendar year following the year in which the taxes sought to be rebated were paid or the right to the rebate is lost. (3) Any rebate paid shall be subject to recapture by the commission: (a) At one hundred percent (100%) in the event that the tax incentive criteria are not met at the project site during the project period; (b) In the event that the property is not used, stored or otherwise consumed within the project site for a period of sixty (60) consecutive full months after the property was placed in service; or (c) In the event that the employment required in section 63-4402(2)(j), Idaho Code, is not maintained for sixty (60) consecutive full months from the date the project period ends. Any recapture required by paragraph (b) or (c) of this subsection shall be in the same proportion as an amount of credit required to be recaptured under section 63-3029B, Idaho Code. (4) Any recapture amount due under this section shall be a deficiency in tax for the period in which the disqualification first occurs for purposes of section 63-3629, Idaho Code, and may be enforced and collected in the manner provided by the Idaho sales tax act, provided however, that in lieu of the provisions of section 63-3633, Idaho Code, the period of time within which the commission may issue a notice under section 63-3629, Idaho Code, in regard to an amount subject to recapture, shall be the later of five (5) years after the end of the taxable year, for income tax purposes, in which the project period ends. (5) The rebate allowed by this section is limited to sales and use taxes actually paid by the taxpayer or its contractors for taxable property related to new plant and building facilities.  History: [63-4408, added 2005, ch. 370, sec. 1, p. 1184; am. 2006, ch. 314, sec. 5, p. 979; am. 2009, ch. 191, sec. 5, p. 625; am. 2020, ch. 243, sec. 5, p. 714.]
ID Code § 63-4409 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005|Section 63-4409 - ADMINISTRATION.

63-4409. ADMINISTRATION. (1) The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of those provisions, including the promulgation of rules relating to information necessary to certify that the incentive criteria have been or will be met. For the purpose of carrying out its duties to enforce or administer the provisions of this chapter, the commission shall have the powers and duties provided by sections 63-3038, 63-3039, 63-3042 through 63-3067, 63-3068, 63-3071, 63-3074 through 63-3078 and 63-217, Idaho Code. (2) Within thirty (30) days after filing form 89SE with the commission to notify of the intent to claim credits associated with the provisions of this chapter, a business entity shall provide a written notice of the filing to the department of commerce.  History: [63-4409, added 2005, ch. 370, sec. 1, p. 1184; am. 2020, ch. 243, sec. 6, p. 715.]
ID Code § 63-4501 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 45 - NEW CAPITAL INVESTMENTS INCENTIVE ACT|Section 63-4501 - SHORT TITLE.

63-4501. SHORT TITLE. This chapter shall be known and may be cited as the "Idaho New Capital Investments Incentive Act of 2008."  History: [63-4501, added 2008, ch. 234, sec. 1, p. 712.]