reglab/housing_qa huggingface dataset:
ID Code § 63-101 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-101 - DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION — BOARD OF TAX APPEALS.

63-101. DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION — BOARD OF TAX APPEALS. (1) There is hereby created the department of revenue and taxation, which shall consist of a state tax commission and a board of tax appeals. The department of revenue and taxation shall, for the purposes of section 20, article IV, of the constitution of the state of Idaho, be an executive department of state government. (2) The state tax commission shall be the constitutional tax commission prescribed in section 12, article VII, of the constitution of the state of Idaho. (3) The board of tax appeals shall be as provided in chapter 38, title 63, Idaho Code. (4) The state tax commission may organize itself, or may organize such administrative units under the direction and control of the state tax commission, as deemed necessary for proper and efficient operation in order to exercise the constitutional and statutory authority and functions assigned to the state tax commission by the provisions of this title, or by other laws. (5) The state tax commission shall consist of four (4) members, not more than two (2) of whom shall belong to the same political party. The members of the state tax commission shall be appointed by the governor, by and with the consent of the senate; and shall be subject to removal by impeachment as provided in chapter 40, title 19, Idaho Code. (6) Appointments, except appointments to fill vacancies, shall be for a term of six (6) years. Appointments to fill a vacancy shall be made by the governor, and the name of the appointee shall be submitted to the senate for confirmation at the next regular or extraordinary session, and upon confirmation of the appointment, the appointee shall hold office for the unexpired term. (7) Each member of the state tax commission shall take, subscribe and file with the secretary of state an oath of office in the form, time and manner prescribed in chapter 4, title 59, Idaho Code. Each state tax commissioner shall be bonded to the state of Idaho in the form, time and manner prescribed in chapter 8, title 59, Idaho Code. (8) The state tax commission shall have an office in Ada county and may establish temporary offices at any place within the state whenever necessary for the discharge of the state tax commission’s duties. (9) The state tax commission shall have an official seal, of which an impression and description shall be filed with the secretary of state. Judicial notice shall be taken of the seal of the state tax commission. Copies of papers, records, proceedings and documents in the possession of the state tax commission may be authenticated by affixation of the seal of the commission and the attestation of the chairman of the commission, and when so sealed and attested shall be received in evidence in all courts with the same effect as the originals.  History: [63-101 added 1996, ch. 98, sec. 2, p. 309; am. 2001, ch. 183, sec. 28, p. 637.]
ID Code § 63-102 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-102 - ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS.

63-102. ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS. (1) A member of the state tax commission shall be appointed by the governor, to serve at his pleasure, as chairman. Each member of the state tax commission shall devote full time to the performance of duties. Commencing on July 1, 2021, the annual salary for members of the state tax commission shall be one hundred six thousand seventy-two dollars ($106,072). (2) A majority of the state tax commission shall constitute a quorum for the transaction of business. The state tax commission may delegate to any member of the commission or to its employees, the power to make investigations and hold hearings at any place it may deem proper, and such other matters as will facilitate the operations of the commission. (3) The chairman of the state tax commission shall delegate to each commissioner the responsibility for policy management and oversight of one (1) or more of the taxes collected and/or activities supervised or administered by the commission. The state tax commission shall perform the duties imposed upon it by law and shall adopt all rules by majority decision. In any case in which the state tax commission sits as an appellate body upon an appeal from a tax decision from one (1) of the various administrative units subject to its supervision, the state tax commissioner charged with responsibility for policy management and oversight of the tax in controversy shall not vote upon the appeal but may advise the remaining members of the commission on the technical aspects of the problems before them. (4) The chairman shall be the chief executive officer and administrative head of the state tax commission and shall be responsible for, or may assign responsibility for, all personnel, budgetary and/or fiscal matters of the state tax commission.  History: [63-102, added 1996, ch. 98, sec. 2, p. 310; am. 1997, ch. 169, sec. 1, p. 483; am. 1998, ch. 358, sec. 3, p. 1122; am. 2000, ch. 359, sec. 2, p. 1196; am. 2001, ch. 279, sec. 1, p. 1009; am. 2004, ch. 281, sec. 2, p. 775; am. 2006, ch. 368, sec. 2, p. 1106; am. 2007, ch. 121, sec. 2, p. 371; am. 2008, ch. 285, sec. 2, p. 807; am. 2012, ch. 224, sec. 2, p. 610; am. 2014, ch. 316, sec. 2, p. 781; am. 2015, ch. 120, sec. 2, p. 306; am. 2016, ch. 247, sec. 2, p. 660; am. 2017, ch. 316, sec. 2, p. 831; am. 2018, ch. 336, sec. 3, p. 767; am. 2019, ch. 309, sec. 3, p. 931; am. 2020, ch. 339, sec. 3, p. 994; am. 2021, ch. 279, sec. 3, p. 834.]
ID Code § 63-103 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-103 - EMPLOYEES — COMPENSATION — EXPENSES.

63-103. EMPLOYEES — COMPENSATION — EXPENSES. (1) The state tax commission may employ an officer who shall serve as secretary of the commission and shall also employ such other persons as may be necessary for the performance of its duties. Certain of its employees may be designated as deputies who shall perform such duties as prescribed by the state tax commission. The state tax commission may delegate to any of its employees the duty of assisting in the collection, audit, inspection and enforcement of any tax or license and may authorize any of its employees to act in its place and stead. The state tax commission may delegate any other function, responsibility or duty imposed upon the commission to one (1) or more commissioners or deputy commissioners; provided however, where the amount in issue relating to the tax liability of any taxpayer is equal to or exceeds fifty thousand dollars ($50,000), and the commission has delegated the authority to compromise such liability to an individual commissioner, the settlement or closing agreement procedure shall be governed by the provisions of section 63-3048, Idaho Code. (2) The compensation of all state tax commission employees shall be paid upon the same basis and in the same manner as the compensation of other state employees is paid. (3) The traveling expenses of the members of the state tax commission and its employees when traveling in performance of official duty, and other necessary expenses incurred in performance of its duties, shall be paid upon the same basis and in the same manner as the expenses of other state employees are paid.  History: [63-103, added 1996, ch. 98, sec. 2, p. 311; am. 1997, ch. 173, sec. 1, p. 491; am. 2009, ch. 120, sec. 1, p. 384.]
ID Code § 63-103A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-103A - DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION.

63-103A. DETERMINING THE SUITABILITY OF EMPLOYEES, APPLICANTS AND PROSPECTIVE CONTRACTORS FOR EMPLOYMENT AND ACCESS TO FEDERAL TAX INFORMATION. (1) To determine the suitability of prospective employees and contractors for the Idaho state tax commission, the human resources office of the commission shall require an applicant to provide information and fingerprints necessary to obtain criminal conviction history information from the Idaho state police and the federal bureau of investigation. Pursuant to section 67-3008, Idaho Code, and Public Law 92-544, the commission’s human resources officer shall submit a set of fingerprints obtained from the employee, prospective contractor, subcontractor or applicant for employment who will have access to federal tax information as defined in internal revenue service publication 1075 (2016) and the required fees to the Idaho state police, bureau of criminal identification, for a criminal records check of state and national databases. The submission of fingerprints and information required by this section shall be on forms prescribed by the Idaho state police. (2) The human resources office of the Idaho state tax commission is authorized to receive criminal history information from the Idaho state police and from the federal bureau of investigation for the purpose of evaluating the fitness of applicants to the Idaho state tax commission. As provided by state and federal law, further dissemination or other use of the criminal history information is prohibited. Criminal background reports received from the Idaho state police and the federal bureau of investigation shall be handled and disposed of in a manner consistent with requirements imposed by the Idaho state police and the federal bureau of investigation. (3) The human resources office of the Idaho state tax commission shall review the information received from the criminal history and background check and determine whether the applicant or employee has a criminal or other relevant record that would disqualify the individual from employment. The applicant or employee shall be provided an opportunity for a formal review of a denial. In the case of a contractor or subcontractor, the human resources officer shall communicate clearance or denial to the applicant and the applicant’s employer. (4) Clearance through the criminal history and background check process is not the only determination of suitability for employment. (5) The Idaho state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.   History: [63-103A, added 2018, ch. 68, sec. 1, p. 163.]
ID Code § 63-104 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-104 - HOLDING OTHER OFFICES.

63-104. HOLDING OTHER OFFICES. The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commission. Any member or employee of the tax commission may serve in the national guard or armed forces of the United States. Further, any member or employee of the tax commission may be appointed or elected to other office, when that office is without compensation beyond reimbursement for actual expenses, so long as service in the office does not conflict with the duties of the tax commission.  History: [63-104 added 1996, ch. 98, sec. 2, p. 311.]
ID Code § 63-106 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-106 - FEDERAL AID.

63-106. FEDERAL AID. The state tax commission is authorized to accept, receipt, disburse and expend federal moneys, made available to accomplish in whole or in part any of the purposes of the laws enforced by the state tax commission. All moneys accepted under the provisions of this section shall be accepted and expended by the state tax commission upon such terms and conditions as prescribed by the United States. All moneys received by the state tax commission pursuant to this section shall be deposited in the state treasury and, unless otherwise prescribed by the authority in which said moneys were received, shall be kept in separate funds designated according to the purpose for which the moneys were made available, and held by the state in trust for such purposes. All such moneys are hereby appropriated for the purpose for which the same were made available, and the state tax commission is empowered to disburse or expend said moneys in accordance with the terms and conditions upon which they were made available.  History: [63-106 added 1996, ch. 98, sec. 2, p. 315.]
ID Code § 63-107 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-107 - PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION.

63-107. PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commission as the state board of equalization under title 63, Idaho Code, and before the state tax commission for redetermination of taxes under section 63-3045 or 63-3631, Idaho Code, are not contested cases within the meaning of chapter 52, title 67, Idaho Code.  History: [63-107 added 1996, ch. 98, sec. 2, p. 316.]
ID Code § 63-108 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-108 - MEETING OF STATE TAX COMMISSION.

63-108. MEETING OF STATE TAX COMMISSION. (1) The state tax commission shall meet on the second Monday in August in each year, and, if all the abstracts of assessments in the several counties in the state have then been received, such abstracts shall be laid before the commission, which shall proceed to equalize the assessments throughout the state. (2) In case all the abstracts of assessments in the several counties of the state have not been received by the state tax commission on or before the second Monday of August, then the commission shall adjourn from day to day until all of the abstracts have been received. The state tax commission may issue subpoenas for any county auditor who has failed to transmit his abstract of assessments, or whose abstract of assessments has not been received, requiring such county auditor to forthwith appear before the commission and produce said abstract. The sheriff of the county where the officer to be served resides is hereby designated as the officer by whom such subpoena shall be served and all actual and necessary expenses incurred by the sheriff in making such service shall be a legal claim against his county, and the officer served shall be liable on his official bond for said expenses in addition to any other liability imposed upon him for failure to transmit his abstract of assessments within the time prescribed in this chapter.  History: [63-108 added 1996, ch. 98, sec. 2, p. 316.]
ID Code § 63-110 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-110 - PROPERTY AND SPECIAL TAXES.

63-110. PROPERTY AND SPECIAL TAXES. The state tax commission must complete the equalization of assessments throughout the state during its meeting as the state board of equalization, after receipt of each county auditor’s abstract of the property roll, no later than the fourth Monday of August in the year in which such assessments are made, and, if there is to be a state property tax, shall on that day determine the amount of state property tax which each county must collect and remit to the state, by apportioning the total state property tax among the several counties in the state in the exact proportion that the total equalized valuation of each county, as shown by the property roll for the current year, and the subsequent and missed property rolls for the preceding year, bears to the total equalized valuation of the state from such rolls of all the counties in the state. The state tax commission shall also determine the amount of special state taxes, if any, which each county must collect and remit to the state, and the total amount of such state property and special state taxes found to be due from each county shall be certified to the county auditor of such county by the chairman of the state tax commission, and the county auditor shall, upon receipt of such certificate, file the same in his office; provided, that the total amount of all special state taxes levied for the current year upon property entered upon the subsequent and missed property rolls of each county for such year shall be certified to the county auditor of such county by the chairman of the state tax commission upon receipt of the county auditor’s abstract of the subsequent and missed property rolls.  History: [63-110, added 1996, ch. 98, sec. 2, p. 317; am. 2014, ch. 77, sec. 1, p. 202.]
ID Code § 63-111 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-111 - CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT.

63-111. CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT. (1) On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail or by other commercial delivery service providing proof of delivery, whichever is the most cost-efficient, to the county auditor of each county in the state, a certified statement showing all the changes in the assessment of any class or all classes of property, or in the aggregate value of all property in said county, and the total increase or decrease as a result of all changes made by the state tax commission in the assessment of property in said county, and the county auditor shall, upon receipt of such certified statement, file the same in his office. (2) In transmitting the certified statement, as prescribed in subsection (1) of this section, the chairman shall also transmit therewith the certificate showing the total amount of state property and special state taxes, if any, found to be due from the county, and shall also transmit therewith a certified statement showing the assessment of any railroad, telegraph, telephone or electric current transmission or distribution line and all other operating property under the jurisdiction of the state tax commission situated wholly or partly within the county, specifying the number of miles, the equalized value per mile, and the total equalized value of each line in the county, and in any taxing district into or through which such line extends, and the name of such line, if any, and the name and post office address of the taxpayer or owner of such line, and the county auditor shall, upon receipt of such certified statement, file the same in his office.  History: [63-111 added 1996, ch. 98, sec. 2, p. 317.]
ID Code § 63-112 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-112 - PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT.

63-112. PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT. The state tax commission is hereby authorized to charge counties for assistance provided for property tax assessment if requested in writing by the county assessor. Any payments received by the state tax commission for such assistance shall be deposited in the property tax assistance account.  History: [63-112 added 1996, ch. 98, sec. 2, p. 318.]
ID Code § 63-113 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-113 - REPORTING WHOLE DOLLAR AMOUNTS.

63-113. REPORTING WHOLE DOLLAR AMOUNTS. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.  History: [63-113, added 1997, ch. 20, sec. 1, p. 30.]
ID Code § 63-114 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION|Section 63-114 - FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.

63-114. FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF. (1) The state tax commission may grant an extension of time for any filing, or any payment, which is required under any tax law administered or enforced by the state tax commission, to those persons whose ability to timely comply with their filing or payment requirement was adversely affected by a disaster declared by the President of the United States or by the governor of a state or territory of the United States. The state tax commission may grant any person entitled to an extension under section 7508A of the Internal Revenue Code, or regulations promulgated thereunder, an automatic extension for similar returns and payments due to this state. (2) The state tax commission shall provide a procedure for affected taxpayers to justify the extension and provide such other information as the commission may require to support the taxpayer’s application. A notice of denial of an extension application shall be given in the manner provided for notices of deficiencies in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code. (3) No extension granted under this section shall be for a period in excess of one (1) year. (4) In all cases where the state tax commission has granted an extension under this section, payment of the tax shall not be subject to any late filing penalty or interest if payment of the tax is made on or before the extended due date. Failure to file on the extended due date will thereafter cause the imposition of penalty and interest. Section 63-3033, Idaho Code, shall not apply to taxpayers who receive extensions under this section. (5) Any rule, activity, procedure or form adopted by the commission to facilitate the provisions of this section, are exempt from the provisions of chapter 52, title 67, Idaho Code.  History: [(63-114) 63-113, added 1997, ch. 64, sec. 1, p. 135; am. & redesig. 2002, ch. 21, sec. 1, p. 25.]