reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622SS - HUNTING OR SHOOTING SPORTS.

63-3622SS. HUNTING OR SHOOTING SPORTS. There is exempted from the taxes imposed by this chapter any fees that may be charged for the use of the facility at shooting ranges or shooting competitions by nonprofit organizations or membership dues charged by nonprofit hunting or shooting sports organizations.
History:
[63-3622SS, added 2006, ch. 236, sec. 1, p. 720.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622TT - CUSTOM MEAT PROCESSING.

63-3622TT. CUSTOM MEAT PROCESSING. There is hereby exempted from the taxes imposed by this chapter any custom meat processing or packing service, when the consumer furnishes, directly or indirectly, the animal to any seller of meat processing or meat packing services, and any tangible personal property received, however processed, will not be resold.
History:
[63-3622TT, added 2020, ch. 258, sec. 1, p. 753.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3622UU - PERSONAL PROPERTY TAX ON RENTALS.

63-3622UU. PERSONAL PROPERTY TAX ON RENTALS. The taxes imposed by this chapter do not apply to charges for personal property tax added to the rent paid for leases of tangible personal property. This exemption applies if:
(1) The lessor separately states the charge for property tax to the lessee; and
(2) The amount charged to the lessee is not more than the property tax actually paid by the lessor; and
(3) The lease agreement is for an initial period of one (1) year or longer.
History:
[63-3622UU, added 2008, ch. 92, sec. 1, p. 258.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3623A - TAXES AS STATE MONEY.

63-3623A. TAXES AS STATE MONEY. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.
History:
[63-3623A, added 1983, ch. 220, sec. 2, p. 616.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3625 - SECURITY FOR TAX.

63-3625. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided hereafter, shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this act or ten thousand dollars ($10,000), whichever amount is the lesser. In the case of persons habitually delinquent in their obligations under this act, the amount of the security shall not be greater than five (5) times the estimated average monthly amount payable by such persons pursuant to this act or ten thousand dollars ($10,000), whichever is the lesser. The amount of the security may be increased or decreased by the state tax commission at any time, subject to the limitations above set forth.
The state tax commission may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or the state of Idaho which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest or penalties due on any amount required to be collected. Notice of the sale must be given to the person who deposited the security at least ten (10) days before the sale; such notice may be given personally or by mail addressed to the person at the address furnished to the state tax commission and as it appears in the records of the state tax commission. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.
History:
[63-3625, added 1965, ch. 195, sec. 25, p. 408.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3626 - REFUNDS, LIMITATIONS, INTEREST.

63-3626. REFUNDS, LIMITATIONS, INTEREST. (a) Subject to the provisions of subsection (b) of this section, if any amount due under this chapter has been overpaid, the excess amount may be credited on any amount then due to the state tax commission from the person by whom the excess was paid and any balance refunded to that person.
(b) (1) No such credit or refund shall be allowed after three (3) years from the time the payment was made to the state tax commission, unless before the expiration of such period a written claim therefor is filed with the state tax commission by the claimant or the claimant’s representative, but only if the claimant has authorized in writing the representative to file a claim.
(2) For periods in regard to which the state tax commission asserts a deficiency under section 63-3629 or 63-3630, Idaho Code, a claim for refund, relating to the period to which the deficiency relates, must be made on or before the later of:
(i) The date provided in subsection (b)(1) of this section; or
(ii) The date upon which any administrative or judicial proceeding relating to such deficiency is finally resolved; or
(iii) The date specified in any agreement under section 63-3633(g), Idaho Code.
(3) A taxpayer claiming a refund of amounts paid in obedience to such deficiencies must do so by appealing within the time limits prescribed in sections 63-3631 and 63-3049, Idaho Code.
(c) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid to the state tax commission.
(d) If the state tax commission denies a claim for refund in whole or in part, it shall provide notice of the denial in the manner provided in section 63-3629(c), Idaho Code. The claimant may petition the state tax commission for a redetermination of the denial as provided in section 63-3631, Idaho Code. The state tax commission shall issue a final decision pursuant to the requirements of section 63-3045B, Idaho Code. Appeal of a tax commission decision denying in whole or in part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.
History:
[63-3626, added 1965, ch. 195, sec. 26, p. 408; am. 1970, ch. 223, sec. 1, p. 630; am. 1971, ch. 214, sec. 2, p. 936; am. 1980, ch. 11, sec. 1, p. 24; am. 1981, ch. 290, sec. 4, p. 599; am. 1991, ch. 176, sec. 8, p. 438; am. 1992, ch. 16, sec. 8, p. 48; am. 1997, ch. 62, sec. 7, p. 129; am. 2002, ch. 38, sec. 1, p. 85.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3627 - RESPONSIBILITY FOR TAXES.

63-3627. RESPONSIBILITY FOR TAXES. (a) Every person with the duty to account for and pay over any tax which is imposed upon or required to be collected by any taxpayer under this chapter on behalf of such taxpayer as an officer, member or employee of such taxpayer, shall be personally liable for payment of such tax, plus penalties and interest, if he fails to carry out his duty.
(b) Any such individual required to collect, truthfully account for, and pay over any tax imposed by this chapter who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully 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 and paid over. No penalty shall be imposed under section 63-3046(b), Idaho Code, for any offense to which this subsection (b) is applicable.
History:
[63-3627, added 1965, ch. 195, sec. 27, p. 408; am. 1967, ch. 290, sec. 9, p. 805; am. 1998, ch. 45, sec. 1, p. 192; am. 2003, ch. 7, sec. 1, p. 14.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3628 - SUCCESSORS’ LIABILITY.

63-3628. SUCCESSORS’ LIABILITY. (a) If any vendor liable for any amount under this act sells out his business or stock of goods, the vendee shall make inquiry of the state tax commission and withhold from the purchase price any amount of tax that may be due under this act until such time as the vendor produces a receipt stating that no amount is due.
(b) If the purchaser of a business or stock of goods fails to withhold from the purchase price as above required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price valued in money.
(c) The state tax commission shall, as soon as practicable after receiving written inquiry as to the amount due and no later than thirty (30) days after receipt of the inquiry or, if necessary, thirty (30) days from the date the vendor’s records are made available for audit, but in any event no later than sixty (60) days after receiving the inquiry, issue a statement to the purchaser setting forth the amount of tax due by the vendor, if any. Failure of the state tax commission to issue such statement will release the purchaser from any obligation to withhold from the purchase price as above required.
History:
[63-3628, added 1965, ch. 195, sec. 28, p. 408.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3629 - DEFICIENCY DETERMINATIONS.

63-3629. DEFICIENCY DETERMINATIONS. (a) If the state tax commission is not satisfied with the return or returns of the tax, because of errors or omissions discovered in audits or in any other way, it may compute and determine the amount which is due upon the basis of facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession and assert a deficiency. One or more deficiency determinations may be made of the amount due for one or for more than one period. In making such determination, the state tax commission may offset overpayments against amounts due.
(b) If any person fails to make a return, the state tax commission shall make an estimate of the amount of sales or use subject to tax by this act, and shall in this manner determine the amount of tax due from such person. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the state tax commission’s possession or may come into its possession.
(c) The state tax commission shall give written notice of its determination and the amount of the deficiency, including any interest and penalties, to the person from whom such deficiency amount is due in the manner prescribed by section 63-3045, Idaho Code.
History:
[63-3629, added 1965, ch. 195, sec. 29, p. 408; am. 1993, ch. 94, sec. 9, p. 236.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3630 - JEOPARDY DETERMINATIONS.

63-3630. JEOPARDY DETERMINATIONS. If the state tax commission finds that a taxpayer is about to depart from the state of Idaho or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for the taxable period or any taxes unless such proceedings be brought without delay, the state tax commission shall thereupon make a determination of the tax or amount of tax, together with interest or penalty, required to be collected, noting that fact upon the determination. Upon giving notice and demand, the amount determined shall be immediately due and payable. In any proceeding in court brought to enforce payment of taxes made due and payable by virture [virtue] of the provisions of this section, the finding of the state tax commission, made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayers design.
Collection procedures may be instituted immediately. Any taxpayer deeming himself aggrieved may, within thirty (30) days of receipt of notice, petition to the state tax commission for a redetermination upon payment of the tax together with interest and penalty demanded by the assessment to the state tax commission.
History:
[63-3630, added 1965, ch. 195, sec. 30, p. 408; am. 1967, ch. 290, sec. 10, p. 805.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3631 - REDETERMINATION.

63-3631. REDETERMINATION. (1) Any person against whom a deficiency determination is made under section 63-3629, Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620, 63-3620A or 63-3623B, Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045, Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B, Idaho Code.
(2) The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing.
(3) A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621, Idaho Code, or an exemption certificate as provided in section 63-3622, Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.
History:
[63-3631, added 1965, ch. 195, sec. 31, p. 408; am. 1972, ch. 7, sec. 1, p. 10; am. 1992, ch. 16, sec. 9, p. 49; am. 1993, ch. 94, sec. 10, p. 237; am. 1996, ch. 210, sec. 3, p. 682.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3632 - INTEREST ON DEFICIENCIES.

63-3632. INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be assessed at the same time as the deficiency and shall be due and payable upon notice and demand from the state tax commission and shall be collected as a part of the tax at the rate provided in section 63-3045, Idaho Code, from the date prescribed for the payment of the tax.
History:
[63-3632, added 1965, ch. 195, sec. 32, p. 408; am. 1967, ch. 290, sec. 11, p. 805; am. 1969, ch. 453, sec. 17, p. 1195; am. 1980, ch. 11, sec. 2, p. 24; am. 1981, ch. 290, sec. 5, p. 600; am. 1993, ch. 94, sec. 11, p. 237.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3634 - ADDITIONS AND PENALTIES.

63-3634. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided by the Idaho Income Tax Act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho Income Tax Act and shall cover acts, omissions, and delinquencies under this act similar to acts, omissions and delinquencies under the Idaho Income Tax Act and such additions, penalties and requirements shall, for this purpose, be described as and be for acts, omissions, delinquencies and requirements under the Idaho Sales Tax Act; provided, however, that the provisions of section 63-3076, Idaho Code, shall not prevent the release of information about a specific transaction to any party to such transaction and any individual signing an exemption claim relating to the transaction. The tax commission may release such information only when it determines that the release will benefit the enforcement of this chapter, and not otherwise.
History:
[63-3634, added 1965, ch. 195, sec. 34, p. 408; am. 1991, ch. 176, sec. 9, p. 439; am. 1992, ch. 16, sec. 10, p. 49; am. 1995, ch. 54, sec. 6, p. 127.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3634A - AUTHORITY TO ENTER AGREEMENTS.

63-3634A. AUTHORITY TO ENTER AGREEMENTS. Notwithstanding the provisions of section 63-3634 or 63-3076, Idaho Code, relating to confidentiality, the state tax commission may enter into a written agreement with the Idaho transportation department providing for exchange of information as both the commission and the department may find necessary to implement the letter and intent of this chapter or the laws relating to the registration of motor vehicles and the issuing of driver’s licenses in this state. The state tax commission is not authorized by this section to disclose any financial information from any tax return filed with the state tax commission other than whether or not an individual filed a resident or nonresident return.
History:
[63-3634A, added 1988, ch. 314, sec. 1, p. 972; am. 2023, ch. 9, sec. 2, p. 33.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3635 - COLLECTION AND ENFORCEMENT.

63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048, 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, 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 sales and use tax liens and proceedings.
History:
[63-3635, added 1965, ch. 195, sec. 35, p. 408; am. 1982, ch. 279, sec. 2, p. 711; am. 1991, ch. 2, sec. 5, p. 15; am. 1993, ch. 26, sec. 8, p. 92; am. 1995, ch. 54, sec. 7, p. 127; am. 1996, ch. 46, sec. 16, p. 139.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3637 - SALES TAX DISTRIBUTION — DEFINITIONS.

63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:
(1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.
(2) "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638(10), Idaho Code.
History:
[63-3637, added 2020, ch. 162, sec. 1, p. 470.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3638A - SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.

63-3638A. SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT. Notwithstanding the provisions of section 63-3638, Idaho Code, the sales tax collected on the retail sale of liquor and all other merchandise by or on behalf of the director of the state liquor division shall be credited directly to the liquor account, and shall not be or become a part of the sales tax account.
History:
[63-3638A, added 1982, ch. 255, sec. 12, p. 666; am. 1987, ch. 260, sec. 8, p. 551; am. 2006, ch. 18, sec. 7, p. 70; am. 2009, ch. 23, sec. 60, p. 70.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 36 - SALES TAX › Section 63-3642 - SALES AND USE TAX WITHHOLDING — CITY AND COUNTY GOVERNMENTS.

63-3642. SALES AND USE TAX WITHHOLDING — CITY AND COUNTY GOVERNMENTS. (1) Any mayor, council, board of commissioners, or any other governing body of a city or county governmental entity that issues an ordinance, resolution, executive order, or proclamation refusing to investigate or enforce any felony provided for in Idaho Code shall not be eligible to receive sales and use tax revenue distributions pursuant to section 63-3638, Idaho Code. Such funds shall be held back until the city or county governmental entity has certified to the state tax commission that such ordinance, resolution, executive order, or proclamation has been repealed or rescinded.
(2) Upon presentation to the attorney general of an authenticated and duly enacted ordinance, resolution, executive order, or proclamation of any mayor, council, board of commissioners, or other governing body of a city or county governmental entity refusing to investigate or enforce any felony provided for in Idaho Code, the attorney general shall notify the state tax commission and the governmental entity of the provisions of this section and provide the governmental entity an opportunity to repeal or rescind the ordinance, resolution, executive order, or proclamation.
(3) If a repeal or rescission is certified within one hundred eighty (180) days of the holdback, the state tax commission shall restore the withheld moneys to the city or county governmental entity. If compliance is not certified within one hundred eighty (180) days, the withheld moneys shall be forfeited and deposited in the general fund by the state tax commission.
History:
[63-3642, added 2023, ch. 119, sec. 1, p. 342.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3702 - OPTIONAL REPORTING FOR SALES.

63-3702. OPTIONAL REPORTING FOR SALES. Every multistate taxpayer as defined in said Compact and required to file a return in Idaho whose only activities within Idaho consist of sales and which does not own or rent real estate or tangible personal property and whose dollar volume of gross sales made during the tax year within this state is not in excess of the dollar volume prescribed in article III, section 2, of the Multistate Tax Compact may elect to report its income and pay tax to the state of Idaho at the rate of one per cent (1%) of such dollar volume.
History:
[63-3702, added 1967, ch. 316, sec. 2, p. 928; am. 1969, ch. 301, sec. 1, p. 901.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3703 - APPOINTMENT TO THE MULTISTATE TAX COMMISSION.

63-3703. APPOINTMENT TO THE MULTISTATE TAX COMMISSION. The governor, with the advise [advice] and consent of the senate, shall appoint a member of the Multistate Tax Commission to represent Idaho from among the persons made eligible by Article VI, Section 1(a) of the Multistate Tax Compact.
History:
[63-3703, added 1967, ch. 316, sec. 3, p. 928.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3704 - MULTISTATE TAX COMMISSION — DESIGNATION OF ALTERNATE.

63-3704. MULTISTATE TAX COMMISSION — DESIGNATION OF ALTERNATE. The member representing Idaho on the multistate tax commission may be represented thereon by an alternate designated by him. The name of the alternate thus designated shall be filed with the multistate tax commission by the member representing this state.
History:
[63-3704, added 1967, ch. 316, sec. 4, p. 928.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3705 - ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER.

63-3705. ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER. The attorney general of this state or his designee shall be a nonvoting member of said commission representing this state.
History:
[63-3705, added 1967, ch. 316, sec. 5, p. 928.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3706 - MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS — PURPOSE.

63-3706. MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS — PURPOSE. There is hereby established the Multistate Tax Compact advisory committee composed of the member of the multistate tax commission representing this state, any alternate designated by him, the attorney general or his designee, two members of the senate appointed by the president pro tempore of the senate, and two members of the house of representatives appointed by the speaker thereof. The chairman shall be the member of the commission representing this state. The committee shall meet on the call of its chairman or at the request of a majority of its members, but in any event it shall meet not less than once in each year. The committee may consider any and all matters relating to recommendations of the multistate tax commission as raised by any of its members.
History:
[63-3706, added 1967, ch. 316, sec. 6, p. 928; am. 2023, ch. 168, sec. 1, p. 453.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3707 - INTERSTATE AUDITS PARTICIPATION — LIMITATION.

63-3707. INTERSTATE AUDITS PARTICIPATION — LIMITATION. This state specifically adopts and agrees to participate in the interstate audits provided by article VIII of the Multistate Tax Compact and said article shall be in full force and effect in respect to this state; providing that the state tax commission shall determine the extent of participation by this state in such interstate audits.
History:
[63-3707, added 1967, ch. 316, sec. 7, p. 928.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3708 - SHARING OF TAX INFORMATION.

63-3708. SHARING OF TAX INFORMATION. The state tax commission at its discretion may furnish to the multistate tax commission, any information contained in tax returns and reports and related schedules and documents filed pursuant to the laws of this state and in the report of an audit or investigation made with respect thereto, provided only that said information be furnished solely for tax purposes; and the multistate tax commission may make said information available to the tax officials of any other state, the District of Columbia, the United States and its territories for tax purposes.
History:
[63-3708, added 1973, ch. 81, sec. 1, p. 130.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 37 - INTERSTATE COMPACT › Section 63-3709 - MULTISTATE TAX COMPACT ACCOUNT — CREATION — APPROPRIATIONS.

63-3709. MULTISTATE TAX COMPACT ACCOUNT — CREATION — APPROPRIATIONS. (a) There is hereby created in the office of the state treasurer and subject to his control and custody in the state operating fund an account to be known and designated as the "Multistate Tax Compact Account."
(b) All moneys collected as a direct result of audits or compliance activities conducted by the multistate tax commission or by employees of the state tax commission whose salaries are appropriated from the multistate tax compact account shall be paid by the state tax commission into the multistate tax compact account.
(c) Upon receipt by the state tax commission of the budget of the multistate tax commission, and the statement of Idaho’s share of such budget to be appropriated, the state tax commission shall review said budget and Idaho’s share, and shall determine compliance or noncompliance of said budget and share with section 4(b) of article VI of the multistate tax compact. Upon reviewing said budget and Idaho’s share thereof, the state tax commission shall, on or before February 1 of each year, certify to the Senate finance committee, the House appropriations committee, the Senate local government and taxation committee, and the House revenue and taxation committee, that the budget and Idaho’s share thereof either comply or do not comply with the provisions of section 4(b) of article VI of the multistate tax compact. Unless the legislature determines otherwise prior to adjournment, the amounts which the state tax commission has certified as complying with section 4(b) of article VI are hereby continually appropriated from the multistate tax compact account to the multistate tax commission.
(d) If, at any time, the funds in the multistate tax compact account exceed one hundred and ten percent (110%) of the most recent continuing annual appropriation to the multistate tax commission, the excess thereof shall be transferred to the general account.
(e) Payments to the multistate tax commission from the multistate tax compact account shall be made only with the approval of the state tax commission.
History:
[63-3709, added 1980, ch. 115, sec. 1, p. 253; am. 1999, ch. 26, sec. 1, p. 38.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3801 - ESTABLISHMENT.

63-3801. ESTABLISHMENT. Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission.
History:
[63-3801, added 1969, ch. 453, sec. 1, p. 1195; am. 1974, ch. 19, sec. 11, p. 524.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3802 - MEMBERS.

63-3802. MEMBERS. The board of tax appeals shall consist of three (3) members appointed by the governor with the advice and consent of the senate. The members shall be residents of this state and shall be selected on the basis of their knowledge of and experience in taxation, gained from service as certified public accountants, public accountants, licensed real estate brokers, attorneys, duly accredited property appraisers, or in some other manner. No more than two (2) members of the board shall be members of the same political party. No member of the board shall hold any elective office or any public office involving assessment of taxes or administration of any of the tax laws of this state. No member shall take part directly or indirectly in any election campaign on behalf of any political party or organization or candidate or any measure to be voted upon by the people. Nothing in this act shall prohibit a person from properly and lawfully engaging in his business or profession. In any matter, in which a member might, directly or indirectly, encounter a possible conflict of interest, he shall disqualify himself from making any necessary decisions.
History:
[63-3802, added 1969, ch. 453, sec. 2, p. 1195.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3803 - TERMS — ELECTION OF CHAIRMAN.

63-3803. TERMS — ELECTION OF CHAIRMAN. Of the members first appointed, one (1) shall be appointed for a term to expire on June 30, 1970; one (1) for a term to expire on June 30, 1971; and one (1) for a term to expire on June 30, 1972. Succeeding members shall be appointed for three (3) year terms. Any vacancy shall be filled by the governor for the unexpired term subject to confirmation by the senate at its next regular session. The board shall elect a chairman from its membership and the chairman shall hold office until the first regular meeting of the subsequent fiscal year.
History:
[63-3803, added 1969, ch. 453, sec. 3, p. 1195.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3804 - COMPENSATION.

63-3804. COMPENSATION. Each member of the board shall be compensated in the amount of three hundred dollars ($300) per day and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.
History:
[63-3804, added 1969, ch. 453, sec. 4, p. 1195; am. 1980, ch. 247, sec. 79, p. 646; am. 1982, ch. 355, sec. 1, p. 904; am. 1998, ch. 233, sec. 1, p. 790; am. 2017, ch. 39, sec. 1, p. 61.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3806 - APPOINTMENT OF EMPLOYEES.

63-3806. APPOINTMENT OF EMPLOYEES. The board shall appoint a clerk and such other employees as it deems necessary to carry out its duties and may employ counsel.
History:
[63-3806, added 1969, ch. 453, sec. 6, p. 1195.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3807 - MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM.

63-3807. MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM. The first board shall meet within thirty (30) days after its appointment to organize. The board shall meet annually at the state capitol at a date to be determined by the board and shall hold hearings and meetings at the call of the chairman or a majority of the board. The principal office of the board shall be in Ada county, but the board or any of its members may sit and hold hearings at any other place within the state. A majority of the board shall constitute a quorum for the transaction of any official business other than the conduct of hearings and the board may act even though one (1) position on the board is vacant.
History:
[63-3807, added 1969, ch. 453, sec. 7, p. 1195; am. 2001, ch. 183, sec. 30, p. 638.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3808 - ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS.

63-3808. ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS. The board shall adopt and publish such rules and regulations as may be necessary to carry out its duties and amplify the procedural structure set out in this act and chapter 52, title 67, Idaho Code.
The board and each member shall have power to issue subpoenas requiring the attendance of witnesses and the production of documentary evidence in the like manner and to the same extent as courts of record. The process issued shall extend to all parts of the state and may be served by any person authorized to serve process of courts of record. The subpoena shall state the name of the board, the title of the action, and shall command each person to whom it is directed to attend and give testimony and produce the books, papers, documents, or tangible things designated therein at the time and place therein specified.
Each witness who shall appear by order of the board or a member shall receive for his attendance the same fees and mileage allowed by law to a witness in civil cases in the district court, which amount shall be paid by the party at whose request such witness was subpoenaed. If any witness shall fail to properly respond to a subpoena, the board may petition the district court in and for the county in which the proceeding is pending setting forth the issuance of the subpoena, its proper service and the basis upon which the board alleges that the witness failed to respond. The court shall enter an order directing the witness to appear before the court at a time and place fixed by the court, not less than five (5) days from the service of such order on the witness, to show cause why he has not attended and testified or produced the documentary evidence before the board. If it shall appear to the court that the subpoena was regularly issued by the board or a member and regularly served, the court shall thereupon enter an order that the witness appear before the board at the time and place fixed in the order to testify or produce the required documentary evidence, and upon failure to obey that order, the witness shall be dealt with for contempt of court.
History:
[63-3808, added 1969, ch. 453, sec. 8, p. 1195; am. 1973, ch. 116, sec. 1, p. 217.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3809 - HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE.

63-3809. HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE. Hearing assignments will be made by the chairman.
(1) A hearing will be conducted and a recommended decision rendered by a hearing officer or by one (1) member of the board. The recommended decision shall become final when signed by at least two (2) board members.
(2) If the recommended decision fails to gain the signature of two (2) members, the chairman shall direct that a substitute recommended decision be drafted for submission to board members and which shall become final upon the signature of two (2) or more members.
(3) Prior to a final decision being rendered, if, in the opinion of one (1) or more members of the board, a matter is of sufficient importance to the public, it may be certified for consideration by the entire board either at a hearing or upon a transcript of a hearing held by one (1) of its members and recorded in any suitable manner.
(4) Following the filing of a timely notice of appeal to the board of tax appeals for a property tax appeal hearing, a hearing will be set, conducted and a decision shall be rendered no later than May 1. An appeal hearing may be delayed or continued upon written agreement of all parties.
History:
[63-3809, added 1969, ch. 453, sec. 9, p. 1195; am. 1998, ch. 226, sec. 1, p. 775; am. 1999, ch. 107, sec. 2, p. 335.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3810 - MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD.

63-3810. MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD. A party adversely affected by a decision may move for rehearing if such motion is filed within ten (10) days of the time the decision of the board is mailed to him. If requested in the motion, the matter may be determined by the entire board of tax appeals. If a rehearing by the entire board is requested, it will be conducted at a regular meeting in Boise or a meeting convened for that purpose in Ada county or such other place as may be designated by the chairman.
History:
[63-3810, added 1969, ch. 453, sec. 10, p. 1195; am. 2001, ch. 183, sec. 31, p. 639.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3810A - REPRESENTATION AT HEARING.

63-3810A. REPRESENTATION AT HEARING. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer’s appeal. The presiding officer must afford the taxpayer or his representative, or both, adequate notice and opportunity to participate in any hearing or rehearing of the taxpayer’s case.
History:
[63-3810A, added 2021, ch. 212, sec. 1, p. 581.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3811 - APPEAL FROM DETERMINATION OF TAX LIABILITY.

63-3811. APPEAL FROM DETERMINATION OF TAX LIABILITY. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, 63-511 and 63-3049, Idaho Code.
History:
[63-3811, added 1969, ch. 453, sec. 11, p. 1195; am. 1983, ch. 231, sec. 2, p. 635; am. 1996, ch. 322, sec. 69, p. 1097; am. 2004, ch. 94, sec. 1, p. 339.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3812 - APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL.

63-3812. APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an appeal may be taken to the district court located in the county of residence of the affected taxpayer, or to the district court in and for the county in which property affected by an assessment is located.
(a) The appeal shall be taken and perfected in accordance with rule 84 of the Idaho rules of civil procedure.
(b) Any record made in such matter together with the record of all proceedings shall be filed by the clerk with the district court of the proper county.
(c) Appeals may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the court without a jury in a trial de novo on the issues in the same manner as though it were an original proceeding in that court. The burden of proof shall fall upon the party seeking affirmative relief to establish that the decision made by the board of tax appeals is erroneous. A preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The court shall render its decision in writing, including therein a concise statement of the facts found by the court and conclusions of law reached by the court. The court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the collection of additional taxes in proper cases.
(d) Nothing in this section shall be construed to suspend the payment of taxes pending any appeal, except that any privileges as to bonds or other rights extended by the provisions of chapters 30 and 36, title 63, Idaho Code, shall not be affected. Payment of taxes while an appeal hereunder is pending shall not operate to waive the right to an appeal.
(e) Any final order of the district court under this section shall be subject to appeal to the supreme court in the manner provided by law.
History:
[63-3812, added 1969, ch. 453, sec. 12, p. 1195; am. 1983, ch. 231, sec. 3, p. 635; am. 1993, ch. 94, sec. 12, p. 238; am. 1993, ch. 290, sec. 1, p. 1082; am. 2000, ch. 6, sec. 1, p. 9; am. 2003, ch. 266, sec. 4, p. 705; am. 2004, ch. 95, sec. 1, p. 339.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3813 - CONCLUSIVE DECISION.

63-3813. CONCLUSIVE DECISION. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order of the board of tax appeals directing a market value change for taxable property that is not further appealed shall be fixed for the current year appealed and there shall be no increase in value for the subsequent assessment year when no physical change occurs to the property; provided however, that annual trending or equalization applied to all properties of a property class or category within the county or a clearly defined area shall still apply. If the order requires repayment or refund of taxes these shall be repaid or refunded by the proper authorities and, if the order affirms or establishes a liability for the payment of taxes, the usual procedure for collection of such taxes shall continue or commence.
History:
[63-3813, added 1969, ch. 453, sec. 13, p. 1195; am. 2002, ch. 332, sec. 1, p. 938.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 38 - BOARD OF TAX APPEALS › Section 63-3814 - PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT.

63-3814. PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT. The proceedings of the board shall be conducted in conformity with the administrative procedure act set out in chapter 52, title 67, of the Idaho Code, except insofar as this act is inconsistent therewith.
History:
[63-3814, added 1969, ch. 453, sec. 15, p. 1195.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4001 - DEFINITIONS.

63-4001. DEFINITIONS. As used in this chapter:
(1) "Commission" means the state tax commission.
(2) "Communication" means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium.
(3) "Location information" means a taxpayer’s place of abode and his telephone number at such place, or his place of employment.
(4) "Revenue officer" means any agent, officer or employee of the state tax commission assigned to:
(a) State tax collection or enforcement activities; or
(b) Auditing books and records relating to any return filed or required to be filed or to investigating failures to file a return.
(5) "Tax obligation" means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed.
(6) "Disputed tax liability" is any liability asserted by the tax commission to be due but in regard to which the taxpayer has exercised his right to any legally available administrative or judicial review procedure when such procedure and review therefrom is not fully exhausted.
History:
[63-4001, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 6, p. 394.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4002 - ACQUISITION OF LOCATION INFORMATION.

63-4002. ACQUISITION OF LOCATION INFORMATION. Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall:
(1) Disclose no information beyond that necessary to identify himself as a revenue officer of the state and to state that he is confirming or correcting location information concerning the taxpayer.
(2) Not state or declare that the taxpayer owes any taxes.
(3) Not communicate with any such person more than once unless requested to do so by such person or unless the revenue officer reasonably believes that the earlier response of such person is erroneous or incomplete and that such person now has correct or complete location information.
(4) Not communicate by postcard except for postal locators sent to the U.S. postal service.
(5) After the tax commission is notified in writing that the taxpayer is represented with regard to the subject tax obligation and has knowledge of, or can readily ascertain, such representative’s name and address, not communicate with any person other than that representative with regard to the subject tax obligation, unless the representative fails to respond within seven (7) days to communication from the revenue officer. Nothing shall prohibit the tax commission from copying to the taxpayer all written communications with the taxpayer’s representative.
(6) Nothing in this section prohibits the tax commission from communication with the U.S. government, other states, or other state or local government agencies regarding location information.
History:
[63-4002, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 7, p. 394.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4004 - HARASSMENT OR ABUSE.

63-4004. HARASSMENT OR ABUSE. (1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
(a) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.
(b) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
(c) The publication of a list of persons who allegedly refuse to pay tax obligations.
(d) Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.
(e) The placement of telephone calls without meaningful disclosure of the caller’s identity except in connection with a criminal investigation.
(2) The mailing or service of any notice or other document required or authorized by law as a part of the administration and collection of a tax is not prohibited in this section.
History:
[63-4004, added 1993, ch. 94, sec. 14, p. 241; am. 1994, ch. 172, sec. 9, p. 396.]