reglab/housing_qa huggingface dataset:
ID Code § 63-3077H (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3077H - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE.

63-3077H. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE. The state tax commission and the Idaho department of health and welfare may enter into a written agreement for exchange of information relating to an individual’s receipt of federal food stamp benefits and whether that individual has claimed the Idaho food tax credit pursuant to section 63-3024A, Idaho Code. Such information shall be confidential to the recipient and may be used by the Idaho department of health and welfare and the state tax commission only for purposes of determining whether a person who was receiving federal food stamp benefits erroneously claimed the food tax credit in violation of section 63-3024A(6), Idaho Code. No such information shall be public unless it is used in the course of a judicial proceeding arising under the laws of this state. Any information disclosed by the Idaho department of health and welfare pursuant to the provisions of this section must be disclosed in compliance with the privacy act of 1974, 5 U.S.C. section 552a, applicable federal law or regulations regarding public assistance programs and any applicable state law or regulation.  History: [63-3077H, added 2015, ch. 210, sec. 2, p. 660.]
ID Code § 63-3078 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3078 - FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX.

63-3078. FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX. Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for or paid over. No penalty shall be imposed under this or other Idaho Code sections for any offense to which this section is applicable except and to the extent that such would be imposed when this section is interpreted in a manner similar to the interpretation given to section 6672(a) of the internal revenue code.  History: [63-3078, added 1959, ch. 299, sec. 78, p. 613; am. 1967, ch. 294, sec. 11, p. 828; am. 1997, ch. 380, sec. 1, p. 1212.]
ID Code § 63-3079 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3079 - FRANCHISE TAX NOT REPEALED.

63-3079. FRANCHISE TAX NOT REPEALED. Nothing in this act shall be construed as repealing any law requiring corporations and other forms of associations to pay an annual franchise tax based on their income or on premiums collected or according to the amount of business transacted.  History: [63-3079, added 1959, ch. 299, sec. 79, p. 613; am. 1981, ch. 132, sec. 1, p. 221.]
ID Code § 63-3080 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3080 - NOT A PROPERTY TAX.

63-3080. NOT A PROPERTY TAX. For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.  History: [63-3080, added 1959, ch. 299, sec. 80, p. 613.]
ID Code § 63-3082 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3082 - ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN.

63-3082. ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. (1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax upon the receipt of the income which requires the filing of such return. (2) A pass-through entity as defined in section 63-3006C, Idaho Code, shall also pay the tax imposed in subsection (1) of this section for each individual included within section 63-3022L, Idaho Code, on the composite return. (3) For purposes of this section, a husband and wife filing a joint federal return may be deemed a single individual.  History: [63-3082, added 1959, ch. 303, sec. 1, p. 654; am. 1982, ch. 203, sec. 9, p. 537; am. 1983, ch. 221, sec. 3, p. 617; am. 1998, ch. 51, sec. 4, p. 205; am. 1999, ch. 60, sec. 4, p. 157; am. 2000, ch. 38, sec. 2, p. 71; am. 2012, ch. 187, sec. 3, p. 494; am. 2014, ch. 36, sec. 3, p. 63.]
ID Code § 63-3083 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3083 - “PERSON” DEFINED.

63-3083. "PERSON" DEFINED. "Person" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not have any Idaho taxable income.  History: [63-3083, added 1959, ch. 303, sec. 2, p. 654; am. 1969, ch. 319, sec. 22, p. 982; am. 2008, ch. 8, sec. 1, p. 9.]
ID Code § 63-3084 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3084 - TAX ADDITIONAL TO OTHER INCOME TAXES.

63-3084. TAX ADDITIONAL TO OTHER INCOME TAXES. The tax imposed by this act shall be in addition to any other income taxes imposed by the laws of this state.  History: [63-3084, added 1959, ch. 303, sec. 3, p. 654.]
ID Code § 63-3085 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3085 - DATE TAX DUE AND PAYABLE.

63-3085. DATE TAX DUE AND PAYABLE. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of a fiscal year.  History: [63-3085, added 1959, ch. 303, sec. 4, p. 654.]
ID Code § 63-3086 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3086 - PERSONS EXEMPT FROM TAX.

63-3086. PERSONS EXEMPT FROM TAX. This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code.  History: [63-3086, added 1959, ch. 303, sec. 5, p. 654.]
ID Code § 63-3087 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3087 - COLLECTION AND ENFORCEMENT.

63-3087. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3038 through 63-3040, 63-3042 through 63-3065A, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this act, and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as permanent building fund tax liens and proceedings.  History: [63-3087, as added by 1969, ch. 319, sec. 24, p. 982; am. 1974, ch. 63, sec. 1, p. 1141; am. 2007, ch. 10, sec. 6, p. 18.]
ID Code § 63-3101 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3101 - TAXING DISTRICT DEFINED.

63-3101. TAXING DISTRICT DEFINED. A taxing district within the meaning of this act is any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes, now or hereafter organized.  History: [63-3101, added 1933, ch. 160, sec. 1, p. 266.]
ID Code § 63-3103 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3103 - SALE OF REVENUE ANTICIPATION BONDS OR NOTES.

63-3103. SALE OF REVENUE ANTICIPATION BONDS OR NOTES. Such revenue anticipation bonds or notes may be sold at public or private sale at such times, in such amounts and on such terms as may be determined by the governing body.  History: [63-3103, added 1933, ch. 160, sec. 3, p. 266; am. 1988, ch. 116, sec. 2, p. 213.]
ID Code § 63-3104 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3104 - CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY — PAYMENT OF BONDS OR NOTES.

63-3104. CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY — PAYMENT OF BONDS OR NOTES. To provide for the payment of said revenue anticipation bonds or notes at maturity, there shall be created by the resolution providing for the issuance of said revenue anticipation bonds or notes a special fund to be known as the "Revenue Anticipation Bond or Note Redemption Fund." Whenever any revenue anticipation bonds or notes have been issued in anticipation of the collection of taxes, or of state appropriated funds or other revenues, all such moneys thereafter collected or received, the collection of which has been so anticipated, shall be placed in the "Revenue Anticipation Bond or Note Redemption Fund" until such time as the funds accumulated therein shall be sufficient to pay all such revenue anticipation bonds or notes outstanding, together with interest thereon at maturity, and the funds so accumulated in the "Revenue Anticipation Bond or Note Redemption Fund" are hereby appropriated and set apart for such purpose only, and shall be used for no other purpose; provided, however, that nothing in this section shall be construed to limit the payment of the principal of and interest on said revenue anticipation bonds or notes solely to the taxes or other funds or revenues, in anticipation of which said bonds or notes were issued, but such bonds or notes shall be the direct and general obligation of the taxing district.  History: [63-3104, added 1933, ch. 160, sec. 4, p. 266; am. 1986, ch. 33, sec. 2, p. 105; am. 1988, ch. 116, sec. 3, p. 213.]
ID Code § 63-3105 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3105 - TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS.

63-3105. TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS. In the event that the taxes collected for any fiscal year prior to date on which final installment of such taxes becomes delinquent, or other anticipated funds or revenues, shall not be sufficient to pay the revenue anticipation bonds or notes issued in anticipation of the collection of taxes or other funds or revenues of such fiscal year, the taxing district shall, in providing for the levy of taxes for the succeeding fiscal year, include in such tax levy for the succeeding fiscal year the amount necessary to cover such deficiency in the collection of such taxes or other funds or revenues, such levy in the succeeding year to be in an amount which, together with the amount of taxes then in such "Revenue Anticipation Bond or Note Redemption Fund" shall be sufficient to provide for the payment of principal of and interest on the revenue anticipation bonds or notes issued in anticipation of such taxes, funds, or other revenues and payable out of such fund.  History: [63-3105, added 1933, ch. 160, sec. 5, p. 266; am. 1988, ch. 116, sec. 4, p. 214.]
ID Code § 63-3106 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3106 - ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES.

63-3106. ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES. A taxing district shall have power to issue refunding bonds or notes, with like limitations upon interest and maturity, and shall issue refunding bonds or notes where such refunding bonds or notes shall be necessary to provide for the payment of any revenue anticipation bonds or notes at maturity, or to provide for the payment of any revenue anticipation notes or bonds heretofore issued by any taxing district where such revenue anticipation notes or bonds are outstanding and unpaid after their maturity date. Said refunding bonds or notes shall be authorized by resolution and shall be issued, sold and paid as herein provided for the issuance, sale and payment of revenue anticipation bonds or notes. At no time shall the total amount outstanding of such revenue anticipation bonds or notes and such refunding bonds or notes exceed seventy-five per cent (75%) of the amount of taxes levied or state funds or other revenues anticipated for the current fiscal year and not yet collected by said taxing district, or if such refunding bonds or notes are issued before the tax levy or budget for any fiscal year has been completed, then the total amount outstanding of such revenue anticipation bonds or notes and such refunding bonds or notes shall not exceed seventy-five per cent (75%) of the amount of taxes levied or state funds or other revenues received by said taxing district in the previous fiscal year; provided that where refunding bonds or notes have been issued or the issuance thereof has been provided for by the adoption of a resolution for the purpose of refunding any revenue anticipation bonds or notes, the said revenue anticipation bonds or notes to be refunded by said refunding bonds or notes shall not be included in determining the total amount of revenue anticipation bonds and notes outstanding, but for that purpose shall be treated as having been refunded and retired by such refunding bonds or notes.  History: [63-3106, added 1933, ch. 160, sec. 6, p. 266; am. 1988, ch. 116, sec. 5, p. 214.]
ID Code § 63-3107 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3107 - CONSTRUCTION.

63-3107. CONSTRUCTION. This act shall be construed as full authority for the issuance of such revenue anticipation bonds or notes, and it shall not be necessary to comply with the requirements or provisions of any other statute relative to the issuance or sale of bonds or notes of any taxing district, in connection with the issuance of revenue anticipation bonds or notes issued under the authority of this act.  History: [63-3107, added 1933, ch. 160, sec. 7, p. 266; am. 1988, ch. 116, sec. 6, p. 215.]
ID Code § 63-3108 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS|Section 63-3108 - NECESSARY ACTIONS AUTHORIZED.

63-3108. NECESSARY ACTIONS AUTHORIZED. In order to carry out the provisions of this act, all necessary actions are hereby authorized and directed.  History: [63-3108, added 1933, ch. 160, sec. 8, p. 266.]
ID Code § 63-3201 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 32 - ANTICIPATION OF REVENUE BY STATE|Section 63-3201 - BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE — LIMIT OF BORROWING — ISSUANCE OF NOTES.

63-3201. BORROWING OF MONEY IN ANTICIPATION OF INCOME OR REVENUE — LIMIT OF BORROWING — ISSUANCE OF NOTES. The state treasurer, on approval of the state board of examiners, is hereby authorized and directed to borrow money from time to time for the state of Idaho, in anticipation of income or revenue from taxes, whether such taxes are specific, ad valorem, excise, income, franchise or license, for the current fiscal year, or that portion of such taxes not collected or previously anticipated at the time of borrowing, in a principal sum not greater than seventy-five per cent (75%) of income or revenue from such taxes which the state tax commission or any other tax collection agency certifies to the state treasurer are to be reasonably anticipated to be collected during the current fiscal year. [The] the provision of section 67-1212, Idaho Code, shall not limit the authority of the state treasurer to issue and sell tax anticipation notes under the authority of this chapter. Said loan shall be evidenced by the issuance and sale of tax anticipation notes of the state of Idaho, for fixed periods, not greater than twelve (12) months or the end of the current fiscal year, whichever is shorter.  History: [63-3201, added 1983, ch. 102, sec. 2, p. 220.]
ID Code § 63-3203 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 32 - ANTICIPATION OF REVENUE BY STATE|Section 63-3203 - TAX ANTICIPATION NOTE REDEMPTION FUND.

63-3203. TAX ANTICIPATION NOTE REDEMPTION FUND. To provide for the payment of the principal of and interest on tax anticipation notes there is hereby created a special fund to be known as the "Tax Anticipation Note Redemption Fund." Whenever any tax anticipation notes have been issued in anticipation of income or revenue from taxes as authorized and directed by this chapter, all income or revenue realized from the taxes which were specified in the approved plan of financing to be anticipated shall be placed in the tax anticipation note redemption fund until such time as the funds accumulated therein shall be sufficient to pay the principal amount of all such notes outstanding, together with interest thereon until paid; and the funds so accumulated in the redemption fund are hereby appropriated and set aside solely for such purposes; provided, however, except as otherwise provided in the constitution of the state of Idaho nothing in this chapter shall be construed to limit the payment of the principal and interest of tax anticipation notes solely to the income and revenues from the specific taxes in anticipation of which the notes were issued. Accrued interest received upon the sale of the tax anticipation notes shall be deposited by the state treasurer in the redemption fund. The state treasurer is authorized to invest all moneys from time to time in the redemption fund in any authorized investment of the state treasurer maturing at a time or times which will permit payment of the principal of and interest on the tax anticipation notes in a timely manner when due. The state treasurer is authorized to covenant with the purchasers of the tax anticipation notes as to the manner of holding moneys in the redemption fund, the investments of moneys in the redemption fund and the disposition of any investment income therefrom either by retaining investment income in the redemption fund to be used to pay principal of and interest on tax anticipation notes when due or by paying the investment income to the state treasurer for deposit into the general account in the operating fund of the state; provided, however, whenever there is sufficient money in the redemption fund to pay all principal of and interest on all outstanding tax anticipation notes payable therefrom, all investment income thereon must be paid to the state treasurer for deposit into the general account in the state operating fund of the state.  History: [63-3203, added 1983, ch. 102, sec. 2, p. 221.]
ID Code § 63-3204 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 32 - ANTICIPATION OF REVENUE BY STATE|Section 63-3204 - EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES.

63-3204. EXPENSES OF NEGOTIATING LOAN AND ISSUING NOTES. Any and all expenses incident to the issuance of tax anticipation notes authorized and directed by this chapter, shall be paid from the proceeds of sale of the tax anticipation notes credited to the general account in the state operating fund of the state and there is hereby appropriated all sums necessary for the payment of the expenses of issuance when due.  History: [63-3204, added 1983, ch. 102, sec. 2, p. 222.]
ID Code § 63-3408 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES|Section 63-3408 - SUIT BY ATTORNEY GENERAL — CERTIFICATE OF SECRETARY OF STATE.

63-3408. SUIT BY ATTORNEY GENERAL — CERTIFICATE OF SECRETARY OF STATE. The attorney general or an appropriate official of any political subdivision of this state may bring suits in the courts of other states to collect taxes legally due this state or any political subdivision thereof. The officials of other states which extend a like comity to this state are empowered to sue for the collection of such taxes in the courts of this state. A certificate by the secretary of state under the Great Seal of the State that such officers have authority to collect the tax is conclusive evidence of such authority.  History: [63-3408, added 1963, ch. 32, sec. 1, p. 175.]
ID Code § 63-3409 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES|Section 63-3409 - SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES.

63-3409. SUITS BY ATTORNEY GENERAL ON BEHALF OF OTHER STATES. The attorney general of this state is empowered to sue and collect, for and on behalf of any other political subdivision or state of the United States taxes legally due such political subdivision or state provided that the law of such state contains a reciprocal provision by which that state will enforce and collect taxes due this state or its political subdivision.  History: [63-3409, added 1963, ch. 32, sec. 2, p. 175.]
ID Code § 63-3502 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3502 - LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.

63-3502. LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS. There shall be levied against every cooperative electrical association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of power and WPPSS 4 and 5 costs in such sum as the amount of its gross earnings bear to its gross receipts from the distribution, delivery and sale of electric power within the state of Idaho. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ, Idaho Code, for the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein.  History: [63-3502, added 1959, ch. 237, sec. 2, p. 507; am. 1983, ch. 164, sec. 2, p. 471; am. 1998, ch. 132, sec. 2, p. 488; am. 2016, ch. 189, sec. 6, p. 518.]
ID Code § 63-3502A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS|Section 63-3502A - LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.

63-3502A. LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS. There shall be levied against every cooperative natural gas association in this state a tax of three and one-half percent (3 1/2%) of its annual gross earnings, after first reducing such gross earnings by its cost of natural gas. This tax shall be in lieu of all other taxes on the property of such association exempted pursuant to section 63-602JJ, Idaho Code, of the tax year next preceding the filing of the statement hereinafter provided for, and which shall be paid in the manner and at the time prescribed herein.  History: [63-3502A, added 1998, ch. 132, sec. 3, p. 488; am. 2016, ch. 189, sec. 7, p. 519.]