reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3050 - ACTION TO COLLECT UNPAID TAX OR DEFICIENCY.

63-3050. ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. Any tax owed the state tax commission, any interest, penalty, additional amount, or addition to such tax, and any tax or any interest, penalty, additional amount, or addition to such tax which has been erroneously refunded and any deficiency shall constitute a debt to the state of Idaho and may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the state of Idaho, in any court having jurisdiction over the taxpayer or property owned by or in which the taxpayer has an interest. The remedy herein shall be in addition to any and all other existing remedies.
History:
[63-3050, added 1959, ch. 299, sec. 50, p. 613; am. 1996, ch. 42, sec. 1, p. 113.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3050A - RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN.

63-3050A. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. (1) An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes.
(2) The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.
History:
[63-3050A, added 2017, ch. 20, sec. 3, p. 39.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3051 - PROPERTY SUBJECT TO LIEN.

63-3051. PROPERTY SUBJECT TO LIEN. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount of such tax, including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state of Idaho upon all property and rights to property, whether real or personal, belonging to such person or acquired afterwards and before the lien expires. Such lien shall not be valid as against any mortgagee or other lienholder, pledgee, secured party, purchaser, or judgment lienor until notice thereof has been filed in the office of the secretary of state in the form and manner provided in chapter 19, title 45, Idaho Code.
History:
[63-3051, added 1959, ch. 299, sec. 51, p. 613; am. 1987, ch. 86, sec. 2, p. 162; am. 1994, ch. 42, sec. 1, p. 70; am. 1997, ch. 205, sec. 4, p. 615.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3055 - RELEASE OR SUBORDINATION OF INCOME TAX LIEN.

63-3055. RELEASE OR SUBORDINATION OF INCOME TAX LIEN. (1) The state tax commission may at any time release all or any portion of the property subject to the lien from the lien, or it may subordinate the lien to other liens if it determines:
(a) That the taxes, penalties or interests are sufficiently secured by a lien on other property of the taxpayer; or
(b) That the release or subordination of the lien will not endanger or jeopardize the collection of such taxes, penalties or interest; or
(c) That a surety bond or securities satisfactory to secure deposits of public funds have been posted, deposited or pledged with the state tax commission in an amount sufficient to secure the payment of such taxes, penalties, or interest; or
(d) All or a part of such taxes, penalties or interest have been paid.
A certificate by the state tax commission to the effect that any property has been released from the lien herein provided for, or that such lien has been subordinated to other liens, shall be conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate.
(2) If the tax commission determines that the filing of the notice of any lien was erroneous, the tax commission shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous. A lien is not an erroneous lien if it is accurate at the time the lien is filed.
(3) Where an officer or employee of the tax commission knowingly or negligently fails to release a notice of lien, a taxpayer may bring an action against the tax commission pursuant to section 63-3074, Idaho Code, in district court seeking direct economic damages and costs. A taxpayer must first notify the tax commission that a release was not issued timely.
History:
[63-3055, added 1959, ch. 299, sec. 55, p. 613; am. 1993, ch. 94, sec. 6, p. 234; am. 1994, ch. 172, sec. 4, p. 392.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3056 - ACTION TO ENFORCE LIEN.

63-3056. ACTION TO ENFORCE LIEN. In any case where there has been a refusal or neglect to pay any tax, including interest, penalty, additional amount or addition to such tax, together with any costs that may accrue in addition thereto, the attorney general of the state, at the request of the state tax commission, may file an action in the district court for Idaho in the county where the property encumbered by the lien is located to enforce the lien of the state for such tax upon any property and rights to property, whether real or personal, or to subject any such property and rights to property owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. Such action shall be commenced and pursued in like manner as is now provided by law for the foreclosure of mortgages and other liens in chapter 1, title 6, Idaho Code, which is hereby made applicable to the tax liens arising under this chapter to the extent that such provisions are not inconsistent with other provisions of this chapter, provided, however, that the redemption period may be fixed by the judge of the court wherein the proceeding was filed, but in no event shall the period of redemption exceed the time prescribed by sections 11-402 and 11-403, Idaho Code. Such action may be commenced at any time within five (5) years following the date such lien was filed, or was last extended.
History:
[63-3056, added 1959, ch. 299, sec. 56, p. 613; am. 1969, ch. 319, sec. 16, p. 982; am. 2004, ch. 28, sec. 3, p. 47.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3057 - DISTRAINT ON PERSONAL PROPERTY.

63-3057. DISTRAINT ON PERSONAL PROPERTY. (1) In addition to all other remedies or actions provided by this act, it shall be lawful for the tax commission, or any of its agents or deputies, to collect any taxes (the word "taxes," as used in this section including any deficiencies in respect of such taxes) with such interest, penalties, and other additional amounts as are permitted by law, by distraint and sale, in the manner provided herein, of the property of any person liable to pay any taxes, interest, penalties, or other additional amounts, who neglects or refuses to pay the same within thirty (30) days from the mailing of notice and demand for payment thereof, and who has not appealed from the assessment of such taxes, interest, penalties and other additional amounts pursuant to the provisions of the act or who has not satisfied or discharged any lien filed under this act. The term "property" as used herein shall be construed to mean personal property, both tangible and intangible, any right, title, and interest to such personal property and shall include, without limitation, stocks, securities, bank accounts, and evidences of debt.
(2) In conjunction with the remedy provided in subsection (1) of this section, the state tax commission may file an action in the district court where a taxpayer resides or has his principal place of business or in which the property subject to distraint under this section is located for a writ of possession under chapter 3, title 8, Idaho Code. In such an action, the sheriff shall designate the state tax commission as the keeper of the property under section 8-305, Idaho Code, and after expiration of the five (5) day period provided in section 8-308, Idaho Code, shall relinquish all custody and responsibility for such property to the state tax commission. The state tax commission may proceed in regard to such property as provided for property seized under a warrant issued by the commission under this chapter.
History:
[63-3057, added 1959, ch. 299, sec. 57, p. 613; am. 1975, ch. 86, sec. 1, p. 178; am. 2003, ch. 81, sec. 1, p. 257.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3058 - EXEMPT PROPERTY.

63-3058. EXEMPT PROPERTY. Property exempt from distraint shall be the same property as is exempt from execution under the provisions of chapter 6, title 11, Idaho Code.
History:
[63-3058, added 1959, ch. 299, sec. 58, p. 613; am. 1982, ch. 2, sec. 1, p. 5.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3059 - LEVY OR DISTRAINT WARRANT.

63-3059. LEVY OR DISTRAINT WARRANT. (1) In case of neglect or refusal to pay taxes or deficiencies as hereinabove provided, the state tax commission may levy, or, by warrant issued under its own hand, authorize its agents or employees or a sheriff or deputy, to levy upon, seize and sell all property, except such as is exempt by the preceding section, belonging to such person, for the payment of the amount due or for the enforcement of any lien authorized and filed pursuant to this chapter.
(2) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made who, upon demand by the state tax commission or by a sheriff or deputy, surrenders such property or rights to property, or discharges such obligation, to the state tax commission shall be discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to such property or rights to property arising from such surrender or payment.
(3) Any person who fails or refuses to surrender any property or rights to property, subject to levy, shall be liable to the state of Idaho in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate established under section 63-3045, Idaho Code, from the date of such levy.
(4) Any amount, other than costs, recovered under this section shall be credited against the tax liability for the collection of which such levy was made.
History:
[63-3059, added 1959, ch. 299, sec. 59, p. 613; am. 1961, ch. 328, sec. 20, p. 622; am. 2000, ch. 149, sec. 1, p. 386.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3060 - PROCEEDINGS ON LEVY OR DISTRAINT.

63-3060. PROCEEDINGS ON LEVY OR DISTRAINT. When a warrant is issued by the state tax commission for the collection of any tax, interest, penalty, additional amount or addition to such tax, imposed by this chapter or for the enforcement of any lien authorized by this chapter, it shall be directed to any sheriff or agent of the state tax commission, and any such warrant shall have the same force and effect as a writ of execution. It may and shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy and sale pursuant to a writ of execution. The sheriff or agent of the state tax commission, shall receive upon the completion of his services pursuant to said warrant, and the state tax commission is authorized to pay to said sheriff or agent of the state tax commission, the same fees, commissions and expenses pursuant to said warrant as are provided by law for similar services pursuant to a writ of execution, except that fees for publication in a newspaper shall be subject to approval by the state tax commission rather than by the court; said fees, commissions and expenses shall be an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant. Any such warrant issued by the state tax commission shall show the name and last known address of the taxpayer liable for the amount, and shall show the year for which such tax, interest, penalty, additional amount, or addition to such tax, is due and the amount thereof, and the fact that the state tax commission has complied with all provisions of this chapter in the determination of the amount required to be paid, and that the tax, interest, penalty, additional amount, or addition to such tax, is due and payable according to law.
History:
[63-3060, added 1959, ch. 299, sec. 60, p. 613; am. 1961, ch. 328, sec. 21, p. 622; am. 2004, ch. 28, sec. 4, p. 48.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3060A - CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS.

63-3060A. CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. Where an execution or garnishment against earnings for a state tax liability is served upon any person or upon the state of Idaho, and there is in possession of such person or the state of Idaho any such earnings of the individual debtor, the execution and the garnishment shall operate continuously and shall require such person or the state of Idaho to withhold the nonexempt portion of earnings at each succeeding earnings disbursement interval until released by the state tax commission or until the dollar amount specifically set forth on the record of assessment, identified in section 63-3045A, Idaho Code, and subject to garnishment as of the date the tax warrant is issued, is discharged or satisfied in full. The proportion of earnings subject to garnishment pursuant to this section, as compared to total gross taxable earnings, shall be limited to twenty-five percent (25%), except if the federal government is also garnishing the earnings of such person then the garnishment shall be limited to ten percent (10%). All garnishment or execution against earnings for the payments of any tax owed to the state of Idaho shall be governed by this section. For purposes of this section, earnings are gross taxable earnings from sources identified in section 11-206(1), Idaho Code.
History:
[63-3060A, added 2013, ch. 244, sec. 1, p. 590.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3061 - SUCCESSIVE SEIZURES.

63-3061. SUCCESSIVE SEIZURES. Whenever any property which is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which distraint or seizure is made, the sheriff or agent of the state tax commission, may thereafter, and as often as the same may be necessary, proceed to seize and sell in like manner any other property liable to seizure of the taxpayer against whom such claim exists, until the amount due from such taxpayer, together with all expenses, is fully paid.
History:
[63-3061, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 22, p. 622; am. 2004, ch. 28, sec. 5, p. 48.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3061A - NOTICE OF LEVY AND DISTRAINT.

63-3061A. NOTICE OF LEVY AND DISTRAINT. (1) The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:
(a) Given in person;
(b) Left at the dwelling place or usual place of business of such person; or
(c) Sent by first class mail to such person’s last known address.
(2) Service may be made by other means, including electronic means as provided in chapter 50, title 28, Idaho Code, the uniform electronic transactions act, when agreed upon by the state tax commission and the party served.
History:
[63-3061A, added 2012, ch. 6, sec. 2, p. 10.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3062 - PRODUCTION OF BOOKS.

63-3062. PRODUCTION OF BOOKS. All persons, and officers of companies or corporations, are required on demand of a sheriff or agent of the state tax commission, about to distrain, or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due.
History:
[63-3062, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 23, p. 622; am. 2004, ch. 28, sec. 6, p. 49.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3063 - COLLECTION BY DISTRAINT NOT EXCLUSIVE.

63-3063. COLLECTION BY DISTRAINT NOT EXCLUSIVE. The distraint provisions of this act shall not be deemed exclusive but shall be in addition to any and all other existing remedies provided by law for the enforcement of the revenue laws of the state of Idaho.
History:
[63-3063, added 1959, ch. 299, sec. 63, p. 613.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3064 - OTHER REMEDIES PRESERVED.

63-3064. OTHER REMEDIES PRESERVED. (a) Nothing in the act shall be construed so as to prohibit the commencing of any action at law by the state tax commission to collect any tax, interest, penalty, additional amount, or addition to such tax, due under the provisions of this act, whenever in the opinion of the state tax commission or the attorney general the commencement of such action is a more appropriate method of collecting such tax, interest, penalty, additional amount, or addition to such tax.
(b) The state tax commission is authorized to apply for and the court to grant a temporary or permanent injunction enjoining any person from violating or continuing to violate any of the provisions of this act or regulations promulgated under this act notwithstanding the existence of other remedies at law.
History:
[63-3064, added 1959, ch. 299, sec. 64, p. 613; am. 1987, ch. 86, sec. 4, p. 163.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3065A - JURISDICTION OVER NONRESIDENTS.

63-3065A. JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court having jurisdiction of the subject matter or in personam jurisdiction of such person in any action for taxes, penalty and interest owed the state tax commission. Notice shall be given and the action shall proceed in accordance with the applicable rules and statutes regulating civil procedure. In the event such notice shall be by publication, notice shall also be mailed by certified mail to such person at his last known address.
History:
[I.C., sec. 63-3065A, as added by 1961, ch. 328, sec. 25, p. 622; am. 1996, ch. 42, sec. 2, p. 113.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3066 - LEGAL ADVISER.

63-3066. LEGAL ADVISER. The attorney general of the state shall be the legal counselor and adviser of the tax commission.
History:
[63-3066, added 1959, ch. 299, sec. 66, p. 613; am. 1974, ch. 19, sec. 9, p. 524.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3067 - REVENUE RECEIVED — STATE REFUND ACCOUNT.

63-3067. REVENUE RECEIVED — STATE REFUND ACCOUNT. (1) A sum equal to the amount withheld under section 63-3035A, Idaho Code, shall be distributed fifty percent (50%) to the public school income fund to be utilized to facilitate and provide substance abuse programs in the public school system, and fifty percent (50%) shall be distributed to the counties to be utilized for county juvenile probation services. These funds shall be distributed quarterly to the counties based upon the percentage the population of the county bears to the population of the state as a whole.
(2) Except as may otherwise be provided by law, all moneys received by the state of Idaho under this chapter shall be deposited by the state tax commission, as received by it, with the state treasurer and shall be placed in and become a part of the general fund under the custody of the state treasurer. Provided, however, that an amount equal to twenty percent (20%) of the amount deposited with the state treasurer shall be placed in the state refund account, which is hereby created for the purpose of repaying overpayments and for the purpose of paying any other erroneous receipts illegally assessed or collected, penalties collected without authority, and taxes and licenses unjustly assessed or collected or that are excessive in amount. Whenever necessary for the purpose of making prompt payment of refunds, the board of examiners, upon request from the state tax commission and after review, may authorize the state tax commission to transfer any additional specific amount from income tax collections to the state refund account. There is appropriated out of the state refund account so much thereof as may be necessary for the payment of the refunds provided in this section. Claims for and payment of refunds under the provisions of this section shall be made in the same manner as other claims against the state of Idaho.
(3) Any unencumbered balance remaining in the state refund account on June 30 of each and every year in excess of the sum of five million dollars ($5,000,000) shall be transferred to the general fund, and the state controller is hereby authorized and directed on such dates to make such transfers unless the board of examiners, which is hereby authorized to do so, changes the date of transfer or sum to be transferred.
History:
[63-3067, added 2022, 1st E.S., ch. 1, sec. 9, p. 7.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3067A - INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS.

63-3067A. INCOME TAX REFUND OR PAYMENT DESIGNATION BY INDIVIDUALS TO TRUST ACCOUNTS. (1) Every individual who:
(a) Has a refund due and payable for overpayment of taxes under this chapter may designate all or any portion thereof to be deposited in a trust account specified in subsection (3) of this section; or
(b) Has an income tax liability may, in addition to his tax obligation, include a donation to be deposited in a trust account specified in subsection (3) of this section.
(2) A designation under subsection (1) of this section may be made in any taxable year in such manner and form as prescribed by the state tax commission. The manner and form so prescribed shall be a conspicuous portion of the principal form provided for the purpose of individual taxation.
(3) The trust accounts authorized to receive moneys designated under subsection (1) of this section are:
(a) The fish and game set-aside account created in section 36-111, Idaho Code;
(b) The children’s trust fund created in section 39-6007, Idaho Code;
(c) The special olympics Idaho fund created in section 57-823, Idaho Code;
(d) The Idaho guard and reserve family support fund created in section 57-820, Idaho Code;
(e) The Idaho food bank fund created in section 57-824, Idaho Code;
(f) The veterans support fund created in section 65-209, Idaho Code; and
(g) The American red cross of greater Idaho fund created in section 57-821, Idaho Code.
(4) Prior to the distribution of funds into any of the trust accounts specified in subsection (3) of this section from the refund account, the state tax commission shall retain funds for the commission’s costs for collecting and administering the moneys in the accounts as follows: three thousand dollars ($3,000) from each account for start-up costs during the first year of collections, and three thousand dollars ($3,000) or twenty percent (20%) of the moneys remitted to each account during the fiscal year, whichever is less, from each account during each fiscal year thereafter, which amounts are hereby appropriated to the state tax commission.
History:
[63-3067A, added 2019, ch. 116, sec. 3, p. 441.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3067B - SUNSETTING DESIGNATIONS.

63-3067B. SUNSETTING DESIGNATIONS. (1) The designations referred to in section 63-3067A, Idaho Code, shall expire and no longer appear on the income tax return form when:
(a) For each of two (2) consecutive calendar years, the amount received by the state tax commission that is designated for a particular trust fund named in section 63-3067A, Idaho Code, fails to equal or exceed twenty thousand dollars ($20,000); and
(b) After one (1) year when collections fail to equal or exceed twenty thousand dollars ($20,000), the state tax commission has notified the appropriate agency that:
(i) The amount received by the state tax commission that is designated for that particular trust fund failed to equal or exceed twenty thousand dollars ($20,000); and
(ii) The amount received by the state tax commission that is designated for the particular trust fund in the next subsequent year fails to equal or exceed twenty thousand dollars ($20,000).
(2) As used in this section, "appropriate agency" means the agency of the state of Idaho that is responsible for administering the programs benefiting from the fund to which amounts designated under section 63-3067A, Idaho Code, are distributed. If no agency of the state of Idaho has such responsibility, the term means such other private or public entity that is the principal beneficiary of the funds.
(3) The state tax commission shall report annually to the house revenue and taxation committee on the trust funds that have failed to meet the necessary monetary threshold for collections for the prior two (2) years.
History:
[(63-3067B) 63-3067C, added 1997, ch. 177, sec. 1, p. 495; am. and redesig. 2019, ch. 116, sec. 4, p. 442.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3067D - DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP.

63-3067D. DESIGNATION BY TAXPAYER — OPPORTUNITY SCHOLARSHIP. (1) Every taxpayer who has a refund due and payable for overpayment of taxes under the provisions of this chapter may designate any portion of such refund to be remitted to the state board of education or the board of regents of the university of Idaho for the purpose of awarding opportunity scholarships pursuant to chapter 56, title 33, Idaho Code. Every taxpayer who has an income tax liability may, in addition to his tax obligation, include a donation of any amount to be remitted to the state board of education for the purpose of awarding opportunity scholarships pursuant to section 33-4303, Idaho Code. Such moneys shall be deposited into the opportunity scholarship program account pursuant to section 33-4303, Idaho Code.
(2) A designation under subsection (1) of this section may be made in any taxable year in such manner and form as prescribed by the state tax commission. The manner and form so prescribed shall be a conspicuous portion of the principal form provided for the purpose of individual taxation.
(3) Prior to the distribution of funds into the opportunity scholarship program account as provided in subsection (1) of this section from the refund account, the state tax commission shall retain funds for the commission’s costs for collecting and administering the moneys in the account as follows: three thousand dollars ($3,000) from the opportunity scholarship program account for start-up costs during the first year of collections, and three thousand dollars ($3,000) or twenty percent (20%) of the moneys remitted to the opportunity scholarship program account pursuant to this section during the fiscal year, whichever is less, from the opportunity scholarship program account during each fiscal year thereafter, which amounts are hereby appropriated to the state tax commission.
History:
[63-3067D, added 2010, ch. 281, sec. 1, p. 758; am. 2016, ch. 32, sec. 3, p. 81.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3069 - NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY.

63-3069. NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY. (1) Upon final determination of any deficiency or refund of federal taxes, the taxpayer is required to send written notice to the state tax commission within one hundred twenty (120) days of the final determination.
(2) Upon final determination of any deficiency or refund of income tax due to another state or territory to which the credit for taxes paid another state or territory applies, as provided in section 63-3029, Idaho Code, the taxpayer is required to send written notice to the state tax commission within one hundred twenty (120) days of the final determination.
(3) If the notice required by this section is not sent by the taxpayer to the state tax commission within one hundred twenty (120) days of the final determination, the taxpayer will be subject to the negligence penalty provided by section 63-3046, Idaho Code.
History:
[63-3069, added 1959, ch. 299, sec. 69, p. 613; am. 2000, ch. 18, sec. 1, p. 35; am. 2018, ch. 6, sec. 1, p. 11.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3069A - SPECIAL STATUTE OF LIMITATIONS.

63-3069A. SPECIAL STATUTE OF LIMITATIONS. When a final determination of any income tax due to another state or territory changes the amount of the credit for taxes paid to another state or territory as provided in section 63-3029, Idaho Code:
(1) A claim for any credit or refund resulting from the change shall be filed within the later of:
(a) The time required by section 63-3072, Idaho Code; or
(b) One (1) year of the date the adjustment became final under the laws of the other state or territory.
(2) The period of limitation for issuing a notice of deficiency shall not expire until the later of:
(a) The time provided by section 63-3068, Idaho Code; or
(b) One (1) year from the date of delivery to the state tax commission by the taxpayer of the notice required by section 63-3069, Idaho Code.
History:
[63-3069A, added 2000, ch. 18, sec. 2, p. 35.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3071 - DESTRUCTION OF OLD RETURNS.

63-3071. DESTRUCTION OF OLD RETURNS. After the expiration of the period of limitations fixed in section 63-3068, Idaho Code, the state tax commission may destroy old returns unless an earlier destruction is authorized in section 63-218, Idaho Code.
History:
[63-3071, added 1959, ch. 299, sec. 71, p. 613; am. 2008, ch. 5, sec. 2, p. 7.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3073 - INTEREST ON REFUNDS AND CREDITS.

63-3073. INTEREST ON REFUNDS AND CREDITS. Upon the allowance of a credit or refund of any tax erroneously or illegally assessed or collected, or of any penalty collected without authority, or of any sum which was excessive or in any manner wrongfully collected, interest shall be allowed and paid on the amount of such credit or refund at the rate provided in section 63-3045, Idaho Code, from the date such tax, penalty, or sum was paid or from the date the return was required to be filed, whichever date is the later, to the date of the allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit is taken; provided, however, that in case of a voluntary and unrequested payment in excess of actual tax liability, no interest shall be allowed when such excess is refunded or credited.
Interest on refunds resulting from net operating loss carryback claims or from capital loss carryback claims shall be computed from the last day of the taxable year in which the net operating loss or capital loss arises.
History:
[63-3073, added 1959, ch. 299, sec. 73, p. 613; am. 1969, ch. 319, sec. 19, p. 982; am. 1976, ch. 270, sec. 3, p. 915; am. 1981, ch. 290, sec. 2, p. 598; am. 1997, ch. 57, sec. 14, p. 107; am. 1998, ch. 51, sec. 3, p. 205.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3074 - ACTIONS AGAINST STATE OF IDAHO.

63-3074. ACTIONS AGAINST STATE OF IDAHO. The state tax commission may be made a party defendant in a civil action by any person aggrieved under this chapter or any other chapter in which this section is expressly incorporated by reference by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final money judgment secured against the state tax commission, and said judgment shall be paid or satisfied out of the state refund fund created by section 63-3067, Idaho Code. No seizure or sale shall be considered unlawful if it occurs in the collection of any deficiency which was included in the person’s tax return or asserted in a notice of deficiency determination pursuant to section 63-3045 or 63-3629, Idaho Code, or in a jeopardy assessment pursuant to the provisions of section 63-3629 or 63-3065, Idaho Code.
History:
[63-3074, added 1959, ch. 299, sec. 74, p. 613; am. 1971, ch. 214, sec. 3, p. 936; am. 1993, ch. 3, sec. 6, p. 15.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3075 - PENALTIES.

63-3075. PENALTIES. (a) Any person required under this act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this act, who wilfully fails to pay such tax, make such returns, keep such records, or supply such information at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than three hundred dollars ($300), or imprisoned for not more than six (6) months or both.
(b) Any person required under this act to collect, account for and pay over any tax imposed by this act, who wilfully fails to collect or truthfully account for and pay over such tax, and any person who wilfully attempts in any manner to evade or defeat any tax imposed by this act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than ten thousand dollars ($10,000), or imprisoned for not more than five (5) years or both.
(c) Any person who wilfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising under, this act, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than ten thousand dollars ($10,000), or imprisoned for not more than five (5) years, or both.
(d) Notwithstanding the provisions of sections 19-402 and 19-403, Idaho Code, no person shall be prosecuted, tried, or punished for any of the offenses contained in subsections (a), (b), or (c) of this section, unless the complaint or indictment is filed within six (6) years from the commission of the offense.
History:
[63-3075, added 1959, ch. 299, sec. 75, p. 613; am. 1989, ch. 363, sec. 1, p. 909.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077A - AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR.

63-3077A. AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR. (a) The state tax commission and the department of labor may enter into a written agreement for exchange of information relating to tax laws administered by the state tax commission and the employment security law administered by the department of labor. Any information so exchanged shall be confidential information in the hands of the recipient thereof and may be used only for the following:
(1) Determining whether the person to whom the information relates may have an undischarged duty or liability under the employment security law or the tax laws administered by the state tax commission, the amount of such liability, the person’s whereabouts, social security number, and information helpful in collecting any liability due.
(2) Administering any joint agreement between the department of labor and the state tax commission relating to employment security taxes and income tax withholding for the common registration of employers, common tax reporting forms, centralized filing and processing of forms.
(3) Administration of the state directory of new hires provided in chapter 16, title 72, Idaho Code.
(b) No such information shall be public information unless it is used in the course of a judicial proceeding arising under the employment security law or the tax laws administered by the state tax commission.
(c) An agreement made pursuant to this section may provide for the offset of any refunds owed to any person by either party to the agreement against any tax liability, overpayment of benefits liability, and any penalties and interest thereon owed to either party to the agreement. No offset may be made unless the liability against which it is applied is final, without any further right on the part of the person owing the liability to either administrative or judicial review.
History:
[63-3077A, added 1985, ch. 23, sec. 1, p. 40; am. 1998, ch. 230, sec. 5, p. 787; am. 2006, ch. 38, sec. 4, p. 115; am. 2007, ch. 360, sec. 23, p. 1085.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077B - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION.

63-3077B. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION. The state tax commission and the industrial commission may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state. Such information shall be confidential to the recipient and may be used only for purposes of determining whether the person to whom the information relates may have an undischarged duty or obligation under the tax laws administered by the tax commission or may have an obligation to secure worker’s compensation insurance coverage under the laws administered by the industrial commission. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the tax commission shall be limited to the following:
(1) Names of individuals operating the business.
(2) The business name.
(3) The mailing address.
(4) The physical location of the business.
(5) The effective date of the withholding tax permit.
(6) The contact person.
(7) The telephone number of the contact person.
History:
[63-3077B, added 1990, ch. 334, sec. 1, p. 911.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077C - AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME.

63-3077C. AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME. The state tax commission and the department of fish and game may enter into a written agreement for exchange of information relating to an individual’s place of residence or domicile. Such information shall be confidential to the recipient and may be used by the department of fish and game only for purposes of determining whether a person who has purchased a resident fish and game license and to whom the information relates is entitled to purchase a resident fish and game license, or by the state tax commission for determining if the individual is complying with laws relating to taxation. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the state tax commission shall be limited to the following:
(1) Identification of an individual.
(2) An individual’s home address.
(3) An individual’s residency status.
History:
[63-3077C, added 2002, ch. 79, sec. 1, p. 178.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077D - AGREEMENT FOR COLLECTION OF TAX.

63-3077D. AGREEMENT FOR COLLECTION OF TAX. (1) The state tax commission may enter into agreements with the United States secretary of the treasury through the internal revenue service or the financial management service of the department of the treasury of the United States providing for the mutual offset of any refunds or other amount payable by either party against liabilities owed to the other party to the agreement. Any such agreement shall require that no offset may be made unless the liability against which it applies is final, without any further right on the part of the person owing the liability to either administrative review or judicial review.
(2) No refunds from this state shall be available for offset against any federal debt:
(a) Until any debts subject to offset that are owed to this state or agency thereof have been satisfied; or
(b) During any time when a reciprocal program for offset from federal refunds for tax debts owing to this state is not in effect.
History:
[63-3077D, added 2006, ch. 55, sec. 1, p. 165.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077E - AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER.

63-3077E. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. The state tax commission and the state treasurer may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state or who may be the owners of unclaimed property reported to the state treasurer. Such information shall be confidential to the recipient and may be used only for purposes of administering the provisions of the unclaimed property act in chapter 5, title 14, Idaho Code. No such information shall be public information unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the tax commission may include the following:
(1) Names and addresses of businesses within this state.
(2) The names and addresses of individuals or entities identified as owners or potential owners of unclaimed property in the custody of the state treasurer.
(3) Taxpayer identifying numbers.
History:
[63-3077E, added 2010, ch. 202, sec. 6, p. 440; am. 2012, ch. 333, sec. 1, p. 926.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077F - INFORMATION FURNISHED TO CERTAIN INDIVIDUALS.

63-3077F. INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. In the case of suspected identity theft involving the use of a social security number or other tax identification number, the state tax commission may disclose to the true owner of a social security number or other tax identification number any tax return or tax return information that identifies the individual using the true owner’s stolen social security number or other tax identification number.
A disclosure shall be made only after receipt of a valid written information request from the victim of identity theft and would include only information to allow the victim to identify the individual using the stolen social security number or other tax identification number. Any disclosure to the true owner shall not include financial information on the tax returns or other tax information.
History:
[63-3077F, added 2013, ch. 3, sec. 1, p. 6.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 30 - INCOME TAX › Section 63-3077G - AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION.

63-3077G. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION. The state tax commission and the Idaho department of correction may enter into a written agreement for exchange of information relating to an individual’s incarceration status 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 correction and the state tax commission only for purposes of determining whether an incarcerated person erroneously claimed the food tax credit in violation of section 63-3024A(7), 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. The information provided by the state tax commission shall be limited to name, date of birth, social security number, an indication as to whether the food tax credit was claimed under that person’s name or social security number for a particular taxable year and incarceration status during the year at issue.
History:
[63-3077G, added 2015, ch. 210, sec. 1, p. 660.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]