reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4005 - FALSE OR MISLEADING REPRESENTATIONS.

63-4005. FALSE OR MISLEADING REPRESENTATIONS. A revenue officer may not use any false, deceptive, or misleading representations or means in connection with the collection of any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
(1) The false representation of the character, amount, or legal status of any tax obligation.
(2) The false representation or implication that any individual is an attorney or that any communication is from an attorney.
(3) The representation or implication that nonpayment of any tax obligation will result in the arrest or imprisonment of any person or the seizure, garnishment, attachment, or sale of any property or wages of any person unless such action is lawful and the state tax commission intends to take such action.
(4) The threat to take any action that cannot legally be taken or that is not intended to be taken.
(5) The false representation or implication that a sale, referral, or other transfer of any interest in a tax obligation shall cause the taxpayer to:
(a) Lose any claim or defense to payment of the tax obligation; or
(b) Become subject to any practice prohibited by this chapter.
(6) The false representation or implication that the taxpayer committed any crime or other conduct in order to disgrace the taxpayer.
(7) Communicating or threatening to communicate to any person credit information which is known or which should be known to be false, including the failure to communicate that a disputed tax obligation is disputed.
(8) The use or distribution of any written communication which simulates or is falsely represented to be a document authorized, issued, or approved by any court, official, or agency of the United States or any state, or which creates a false impression as to its source, authorization, or approval.
(9) The use of any false representation or deceptive means to collect or attempt to collect any tax obligation or to obtain information concerning a taxpayer.
(10) Except in the case of criminal investigation and as otherwise provided for communications to acquire location information under the provisions of section 63-4002, Idaho Code, the failure to disclose clearly in all communications made to collect a tax obligation or to obtain information about a taxpayer, that the revenue officer is attempting to collect a tax obligation and that any information obtained will be used for that purpose.
(11) The false representation or implication that documents are legal process.
(12) The false representation or implication that documents are not legal process forms or do not require action by the consumer.
History:
[63-4005, added 1993, ch. 94, sec. 14, p. 241.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4006 - UNFAIR PRACTICES.

63-4006. UNFAIR PRACTICES. A revenue officer may not use unfair or unconscionable means to collect or attempt to collect any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
(1) The collection of any amount, including interest, penalty, fee, charge, or expense incidental to the principal obligation, unless such amount is permitted by law.
(2) The solicitation and acceptance by a revenue officer from any person of a check or other payment instrument postdated by more than five (5) days unless such person is notified in writing of the revenue officer’s intent to deposit such check or instrument not more than ten (10) nor less than three (3) business days prior to such deposit.
(3) The solicitation by a revenue officer of any postdated check or other postdated payment instrument for the purpose of threatening or instituting criminal prosecution.
(4) Threatening to deposit any postdated check or other postdated payment instrument prior to the date on such check or instrument.
(5) Causing charges to be made to any person for communications by concealment of the true purpose of the communication. Such charges include, but are not limited to, collect telephone and telegram fees.
(6) Taking or threatening to take any nonjudicial action to effect dispossession or disablement of property if:
(a) There is no present right to possession of the property claimed as collateral through an enforceable security interest;
(b) There is no present intention to take possession of the property; or
(c) The property is exempt by law from such dispossession or disablement.
(7) Communicating with a taxpayer regarding a tax obligation by postcard.
History:
[63-4006, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 10, p. 396.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4007 - MULTIPLE TAX OBLIGATIONS.

63-4007. MULTIPLE TAX OBLIGATIONS. If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where applicable, shall apply such payment in accordance with the taxpayer’s directions. Payments remitted together with a tax return shall be applied to the tax obligation on that return.
History:
[63-4007, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 11, p. 397.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4008 - RECORDING OF INTERVIEWS.

63-4008. RECORDING OF INTERVIEWS. (1) Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and with the taxpayer’s own equipment.
(2) An officer or employee of the tax commission may record any interview described in subsection (1) of this section if such officer or employee:
(a) Informs the taxpayer of such recording prior to the interview; and
(b) Upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.
(3) The provisions of this section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the tax commission.
History:
[63-4008, added 1993, ch. 94, sec. 14, p. 243.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4009 - INSTALLMENT PAYMENTS.

63-4009. INSTALLMENT PAYMENTS. When a taxpayer becomes delinquent for payment of tax under this title, the taxpayer may request permission to make installment payments.
History:
[63-4009, added 1993, ch. 94, sec. 14, p. 243.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4010 - QUOTAS PROHIBITED.

63-4010. QUOTAS PROHIBITED. In conducting evaluations of individual employees, the tax commission may not use monetary quotas or base the evaluation on monetary collections.
History:
[63-4010, added 1993, ch. 94, sec. 14, p. 243; am. 1994, ch. 172, sec. 12, p. 397.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4011 - CIVIL LIABILITY.

63-4011. CIVIL LIABILITY. (1) Except as otherwise provided in this section, if any revenue officer fails to comply with any provision of this chapter with respect to any person, the tax commission is liable to that person in an amount equal to the sum of:
(a) Any actual damage sustained by that person as a result of such failure;
(b) (i) In the case of any action by an individual, such additional damages as the court may allow, but not exceeding one thousand dollars ($1,000); or
(ii) In the case of a class action, such amount for each named plaintiff as could be recovered under subsection (1)(a) of this section, and such amount as the court may allow for all other class members, without regard to a minimum individual recovery, not to exceed five hundred thousand dollars ($500,000); and
(c) In the case of any successful action to enforce the foregoing liability, the costs of the action, together with a reasonable attorney’s fee as determined by the court. On a finding by the court that an action under this section was brought in bad faith and for the purpose of harassment, the court may award to the defendant attorney’s fees reasonable in relation to the work expended and costs.
(2) In determining the amount of liability in any action under subsection (1) of this section, the court shall consider, among other relevant factors:
(a) In an individual action, the frequency and persistence of noncompliance by the revenue officer, the nature of such noncompliance, and the extent to which such noncompliance was intentional; or
(b) In any class action, the frequency and persistence of noncompliance by the revenue officer, the nature of such noncompliance, the number of persons adversely affected, and the extent to which the revenue officer’s noncompliance was intentional.
(3) The commission may not be held liable in any action brought pursuant to this chapter if the commission shows by a preponderance of evidence that the violation was not intentional and resulted from a bona fide error notwithstanding the maintenance of procedures reasonably adapted to avoid any such error.
(4) An action to enforce any liability created in this chapter may be brought in any court of competent jurisdiction within one (1) year from the date on which the violation occurs.
(5) No provision of this section imposing any liability shall apply to any act done or omitted in good faith in conformity with any advisory opinion of the commission, notwithstanding that after such act or omission has occurred, such opinion is amended, rescinded, or determined by judicial or other authority to be invalid for any reason.
(6) The entire amount of any judgment entered under this section shall be paid from the state refund account established in section 63-3067, Idaho Code.
History:
[63-4011, added 1993, ch. 94, sec. 14, p. 243; am. 1994, ch. 172, sec. 13, p. 397.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 40 - TAXPAYERS’ BILL OF RIGHTS › Section 63-4015 - UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES.

63-4015. UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES. (1) No out-of-state taxing entity may tax an Idaho business for conducting sales or other business taking place within the state of Idaho between an Idaho business and a nonresident who is physically present within the state of Idaho while engaging in the business transaction. Notwithstanding any provision of chapter 13, title 10, Idaho Code, to the contrary, any attempt to tax an Idaho business in contravention of this section violates the United States constitution, is null and void, and shall not be enforced in the state of Idaho.
(2) For the purpose of this section, an "out-of-state taxing entity" means another state or territory of the United States, or any governmental subdivision thereof, or any foreign nation or government. An "out-of-state taxing entity" does not include the United States government.
History:
[63-4015, added 2022, ch. 312, sec. 2, p. 1005.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT › Section 63-4102 - DEFINITION.

63-4102. DEFINITION. As used in this chapter, "special district" means any single purpose district organized or that may be organized as a local public body in accordance with the laws of the state of Idaho for the purpose of constructing or furnishing any municipal service where the district’s enabling law does not provide for dissolution of any district formed under it.
History:
[63-4102, added 1987, ch. 87, sec. 1, p. 165.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT › Section 63-4103 - PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS.

63-4103. PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS. Proceedings for the dissolution of a special district may be initiated by a petition containing the signatures of qualified electors of the district or owners of property within the district equal in number to twenty-five percent (25%) of the largest number of persons who voted for any director in the last election of directors or if no election has been held within two (2) years then a petition may be initiated by twenty-five (25) or more qualified electors or property owners of the district.
The petition, when completed and verified, shall be filed with the clerk of the county or counties if more than one (1) county is involved. The county clerk shall publish notice and the county commissioners shall hold a hearing on the matter. If necessary, they shall hold an election, subject to the provisions of section 34-106, Idaho Code, on the matter. The hearing and election shall be held in accordance with the terms and provisions of chapter 14, title 34, Idaho Code.
History:
[63-4103, added 1987, ch. 87, sec. 1, p. 165; am. 1995, ch. 118, sec. 89, p. 501; am. 2009, ch. 341, sec. 147, p. 1070.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT › Section 63-4104 - NONFUNCTIONING DISTRICT.

63-4104. NONFUNCTIONING DISTRICT. Any special district which fails or has ceased to function for two (2) or more years may be dissolved by the board or boards of county commissioners of the county or counties in which it is located. The county commissioners may initiate such action upon their own volition or it may be initiated by petition. If by resolution a board of county commissioners finds that an emergency exists, the board may immediately take all steps necessary to operate and provide services of the district and preserve and maintain the property owned by the district.
History:
[63-4104, added 1987, ch. 87, sec. 1, p. 165; am. 2001, ch. 184, sec. 2, p. 642.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT › Section 63-4106 - PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS.

63-4106. PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS. The board of county commissioners in the county or counties in which the dissolved district is located shall compute the total indebtedness of the district and shall provide for the payment thereof out of district funds on hand, or out of revenues to be raised by special levies, which shall be determined by the county or counties, and shall be certified to the clerk of the county board of commissioners of each of the counties wherein is situated any part of such district and such tax shall be levied and imposed by each of such counties upon such property of the district as may be within such county and the tax shall be collected, and not less than quarterly, shall be remitted to the treasurer of the county which contains the greatest portion of the preceding calendar year’s valuation of the dissolved district, to be applied in payment of the indebtedness of such district as hereinafter provided.
At the next regular annual meeting of the board of commissioners of the county or counties in which the dissolved district is located at which levies for state and county purposes are fixed, and each year thereafter until all indebtedness of such district shall have been fully paid, such board shall, in addition to all other tax levies, levy a special tax upon all of the property situated within the former boundaries of such dissolved district, sufficient to raise by taxation funds for the payment of current and accruing terms and conditions of outstanding bonds of such district; and shall each year thereafter continue such levy, or make such other or additional levies as may be required, to fully pay and retire the indebtedness of such district according to the terms and conditions thereof; and such taxes must be collected as are other county taxes and shall be turned over to the treasurer of the county which contains the greatest portion of the preceding calendar year’s valuation of the district who must redeem or post for redemption all warrants and bonds as the same mature and in order of their line, and for which the treasurer has funds arising from such district for the payment of same.
History:
[63-4106, added 1987, ch. 87, sec. 1, p. 167.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4201 - SHORT TITLE.

63-4201. SHORT TITLE. This chapter is known as the "Illegal Drug Tax Act."
History:
[63-4201, added 1989, ch. 144, sec. 1, p. 349; am. 1990, ch. 179, sec. 1, p. 379.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4202 - DEFINITIONS.

63-4202. DEFINITIONS. As used in this chapter:
(1) "Commission" means the state tax commission.
(2) "Controlled substance" means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following quantities and in violation of Idaho law:
(a) More than forty-two and one-half (42 1/2) grams of marijuana; or
(b) One (1) or more growing marijuana plants; or
(c) Seven (7) or more grams of any other controlled substance sold by weight; or
(d) Ten (10) or more dosage units of any controlled substance which is not sold by weight.
(3) "Possess" or "possession" means, in addition to its ordinary meaning and tenses, to include hold, sell, manufacture, acquire, produce, purchase, ship, transport, transfer or import into Idaho.
History:
[63-4202, added 1989, ch. 144, sec. 1, p. 349; am. 1990, ch. 179, sec. 2, p. 379; am. 1993, ch. 9, sec. 1, p. 27.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4203 - ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.

63-4203. ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES. (1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any threshold provided in section 63-4202, Idaho Code.
(2) The tax hereby imposed is calculated at the following rates:
(a) On each gram of marijuana, or each portion of a gram, three dollars and fifty cents ($3.50);
(b) On each gram of other controlled substance sold by weight, or each portion of a gram, two hundred dollars ($200);
(c) On each fifty (50) dosage units of a controlled substance that is not sold by weight, or portion thereof, two thousand dollars ($2,000); and
(d) On a growing marijuana plant, seven hundred seventy-five dollars ($775) per plant. A credit of seven hundred seventy-five dollars ($775) shall be given for the payment of each illegal drug tax on a growing marijuana plant against payment of illegal drug taxes for possession of marijuana harvested from the growing marijuana plant, provided, no credit shall be given unless evidence of payment of illegal drug taxes on a growing marijuana plant is permanently affixed to the marijuana harvested from it.
(3) For the purpose of calculating the illegal drug tax under this chapter, other than for growing marijuana plants, a quantity of controlled substance is measured by the weight of the substance, whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in a person’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
(4) For the purposes of article VII of the Idaho constitution, the illegal drug taxes imposed in this chapter shall not be held or construed to be a tax on property.
History:
[63-4203, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 3, p. 379; am. 1993, ch. 9, sec. 2, p. 27.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4204 - STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION.

63-4204. STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION. (1) The commission shall adopt a uniform system of providing, affixing and displaying official stamps, official labels, or other official indicia for controlled substances on the possession of which an illegal drug tax is imposed.
(2) In addition to any other prohibition against possession of a controlled substance by Idaho law, no person subject to a tax imposed in this chapter may possess a controlled substance, unless the tax has been paid as evidenced by a stamp or other official indicia.
(3) Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the commission. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.
History:
[63-4204, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 4, p. 380.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.

63-4205. STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. (1) When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and shall permanently affix the official indicia on the controlled substance evidencing the payment of the tax required under this chapter. No stamp or other official indicia may be used more than once.
(2) Taxes imposed upon possession of controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by the person acquiring or possessing such controlled substance.
(3) Payments required under this chapter shall be made to the commission on forms provided by the commission. The commission shall collect all taxes imposed under this chapter.
History:
[63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4206 - CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE.

63-4206. CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE. (1) No person applying to purchase or purchasing illegal drug tax stamps is required to give his name, address, social security number or other identifying information.
(2) No commissioner, deputy, clerk, agent or employee of the commission, and no person formerly holding such a position, may divulge or make known to any person any information obtained from a person applying to purchase or purchasing illegal drug tax stamps or seeking a redetermination by the commission of an assessment for illegal drug taxes or penalties imposed in this chapter. Any person violating this provision shall be guilty of a felony and upon conviction shall forfeit his office or employment and shall be punished by a fine of not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), or by imprisonment for not more than five (5) years; provided, any information obtained from a person seeking a redetermination of an assessment for taxes or penalties may be used within the commission or in any action in court brought for the collection, remission, cancellation or refund, in whole or in part of the taxes or penalties. Provided further, the provisions of this section do not prohibit exchanges of information within the commission necessary for the processing of purchases of illegal drug tax stamps.
(3) Notwithstanding any other provision of Idaho law, no information obtained by the commission from a person applying to purchase or purchasing illegal drug tax stamps or seeking a redetermination by the commission of an assessment for illegal drug taxes or penalties imposed in this chapter, may be used against him in any criminal proceeding or for investigatory purposes leading to other evidence of a crime unless it is independently obtained; otherwise, nothing in this chapter provides immunity of any kind to any person from criminal prosecution under Idaho law.
(4) The provisions of this section do not prohibit the commission from publishing statistics that do not disclose the identity of persons purchasing illegal drug stamps or the actual contents of particular applications, reports, forms or returns.
History:
[63-4206, added 1990, ch. 179, sec. 6, p. 381.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4207 - CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS.

63-4207. CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS. (1) Any person violating the provisions of this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by section 63-4203, Idaho Code. The penalty shall be collected as part of the tax.
(2) In addition to the tax penalty imposed, any person subject to the taxes imposed in this chapter distributing or possessing a controlled substance without affixing the appropriate stamps, labels, or other indicia is guilty of a criminal offense and, upon conviction, is punishable to the same extent as possession of the controlled substance is punishable as set out in section 37-2732, Idaho Code.
(3) Notwithstanding any other provision of the criminal laws of this state, an information, indictment, or complaint may be filed upon any criminal offense under this chapter within three (3) years after the commission of the offense.
History:
[(63-4207) 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 7, p. 382.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4209 - DISTRIBUTION OF TAX REVENUES.

63-4209. DISTRIBUTION OF TAX REVENUES. The revenues received from the taxes imposed by section 63-4203, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows:
(1) An amount of money equal to the actual cost of collecting, administering and enforcing the tax by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the tax by the commission or in excess of any amount required to be distributed by subsection (2) of this section shall, at the end of each fiscal year, be distributed to the substance abuse treatment account.
(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account and those moneys are hereby continuously appropriated for that purpose.
History:
[(63-4209) 63-4208, added 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 9, p. 383.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4210 - LAWFUL POSSESSION.

63-4210. LAWFUL POSSESSION. Nothing in this chapter requires persons lawfully in possession of a controlled substance to pay the tax required under this chapter.
History:
[63-4210, added 1990, ch. 179, sec. 10, p. 384.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4211 - THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO.

63-4211. THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO. (1) Any person claiming that the property levied upon and seized by the commission for the collection of any tax, penalty, interest or other amounts due under this chapter is either:
(a) the property of a person other than a person against whom taxes sought to be collected under this chapter have been assessed, or
(b) the property is property exempt from levy to enforce a claim for state taxes under chapter 6, title 11, Idaho Code,
may, within fourteen (14) days of the date of the levy, file a written claim with the commission setting forth the grounds for the claim. The commission shall grant or deny the claim in a written notice to the claimant within fourteen (14) days of the commission’s receipt of the claim.
(2) A denial of a claim under subsection (1) of this section by the commission may be reviewed in the district court for Ada county or the county the property was seized or is then located by a complaint filed by the claimant against the commission within thirty (30) days after the mailing of the notice denying the claim, in whole or in part. Upon the serving of summons upon the commission the case shall proceed as other civil cases and shall be heard by the court without a jury. Only the state of Idaho shall be responsible for any final money judgment secured against the commission, and said judgment shall be paid or satisfied out of the state refund fund created in section 63-3067, Idaho Code.
History:
[63-4211, added 1993, ch. 9, sec. 4, p. 29.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4401 - SHORT TITLE.

63-4401. SHORT TITLE. This chapter shall be known and may be cited as "The Idaho Small Employer Incentive Act of 2005."
History:
[63-4401, added 2005, ch. 370, sec. 1, p. 1178; am. 2008, ch. 390, sec. 3, p. 1073.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4403 - ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT.

63-4403. ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, and subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, in regard to qualified investments made after the beginning of the project period and before December 31, 2030, in lieu of the investment tax credit provided in section 63-3029B, Idaho Code, be allowed a nonrefundable credit against taxes imposed by sections 63-3024, 63-3025 and 63-3025A, Idaho Code, in the amount of three and seventy-five one hundredths percent (3.75%) of the amount of qualified investment made during the project period, wherever located within this state.
(2) The credit allowed by this section shall not exceed sixty-two and five-tenths percent (62.5%) of the tax liability of the taxpayer.
(3) The credit allowed by this section shall not exceed seven hundred fifty thousand dollars ($750,000) in any one (1) taxable year.
History:
[63-4403, added 2005, ch. 370, sec. 1, p. 1181; am. 2006, ch. 314, sec. 2, p. 977; am. 2009, ch. 191, sec. 2, p. 623; am. 2010, ch. 44, sec. 3, p. 82; am. 2020, ch. 243, sec. 2, p. 713.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4404 - REAL PROPERTY IMPROVEMENT TAX CREDIT.

63-4404. REAL PROPERTY IMPROVEMENT TAX CREDIT. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall be allowed a nonrefundable credit against taxes imposed by sections 63-3024, 63-3025 and 63-3025A, Idaho Code, in the amount of two and five-tenths percent (2.5%) of the investment in new plant which is incurred during the project period applicable to the project site in which the investment is made.
(2) The credit allowed by this section shall not exceed one hundred twenty-five thousand dollars ($125,000) in any one (1) taxable year.
(3) No credit is allowable under this section for a qualified investment in regard to which a credit under section 63-4403, Idaho Code, is available.
(4) The credit allowed by this section is limited to buildings and structural components of buildings related to new plant and building facilities.
History:
[63-4404, added 2005, ch. 370, sec. 1, p. 1181; am. 2006, ch. 314, sec. 3, p. 977; am. 2009, ch. 191, sec. 3, p. 624; am. 2020, ch. 243, sec. 3, p. 713.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4405 - ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS.

63-4405. ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS. (1) Subject to the limitations of this chapter, for taxable years beginning on or after January 1, 2006, and before December 31, 2030, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, for the number of new employees earning more than a rate of twenty-four dollars and four cents ($24.04) per hour worked, in lieu of the credit amount in subsection (3) of section 63-3029F, Idaho Code, be allowed the credit provided by this section. The number of new employees is the increase in the number of employees for the current taxable year over the greater of the following:
(a) The number of employees for the prior taxable year; or
(b) The average of the number of employees for the three (3) prior taxable years.
(2) The credit provided by this section shall be:
(a) One thousand five hundred dollars ($1,500) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than twenty-four dollars and four cents ($24.04) per hour worked but equal to or less than an average rate of twenty-eight dollars and eighty-five cents ($28.85) per hour worked;
(b) Two thousand dollars ($2,000) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than an average rate of twenty-eight dollars and eighty-five cents ($28.85) per hour worked but equal to or less than an average rate of thirty-six dollars and six cents ($36.06) per hour worked;
(c) Two thousand five hundred dollars ($2,500) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than an average rate of thirty-six dollars and six cents ($36.06) per hour worked but equal to or less than an average rate of forty-three dollars and twenty-seven cents ($43.27) per hour worked;
(d) Three thousand dollars ($3,000) for each new employee whose annual salary during the taxable year for which the credit is earned is greater than an average rate of forty-three dollars and twenty-seven cents ($43.27) per hour worked.
(3) The credit allowed by subsection (1) of this section shall apply only to employment primarily within the project site. No credit shall be earned unless such employee shall have performed such duties for the taxpayer for a minimum of nine (9) months during the taxable year for which the credit is claimed.
(4) The credit allowed by this section shall not exceed sixty-two and five-tenths percent (62.5%) of the tax liability of the taxpayer.
(5) Employees transferred from a related taxpayer or acquired from another taxpayer within the prior twelve (12) months shall not be included in the computation of the credit unless the transfer creates a net new job in Idaho.
History:
[63-4405, added 2005, ch. 370, sec. 1, p. 1182; am. 2006, ch. 314, sec. 4, p. 978; am. 2009, ch. 191, sec. 4, p. 624; am. 2011, ch. 318, sec. 4, p. 928; am. 2020, ch. 243, sec. 4, p. 713.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4406 - LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES.

63-4406. LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES. (1) In addition to other needed rules, the state tax commission may promulgate rules prescribing:
(a) In the case of S corporations, partnerships, trusts, or estates, a method of attributing a credit under this chapter to the shareholders, partners or beneficiaries in proportion to their share of the income from the S corporation, partnership, trust, or estate; and
(b) The method by which the carryover of credits and the duty to recapture credits shall survive and be transferred in the event of reorganizations, mergers or liquidations.
(2) In the case of a unitary group of corporations filing a combined report under section 63-3027(22), Idaho Code, credits against income tax provided by sections 63-4403, 63-4404, and 63-4405, Idaho Code, earned by one (1) member of the group but not used by that member may be used by another member of the group, subject to the limitation in subsection (3) of this section, instead of carried over. For a combined group of corporations, credit carried forward may be claimed by any member of the group unless the member or members who earned the credit are no longer included in the combined group.
(3) The total of all credits allowed by sections 63-4403, 63-4404, and 63-4405, Idaho Code, together with any credits carried forward under subsection (4) of this section shall not exceed the amount of tax due under sections 63-3024, 63-3025, and 63-3025A, Idaho Code, after allowance for all other credits permitted by this chapter and the Idaho income tax act.
(4) If the credits exceed the limitation under subsection (3) of this section, the excess amount may be carried forward for a period that does not exceed:
(a) The next fourteen (14) taxable years, in the case of credits allowed by sections 63-4403 and 63-4404, Idaho Code; or
(b) The next ten (10) taxable years, in the case of credits allowed by section 63-4405, Idaho Code.
History:
[63-4406, added 2005, ch. 370, sec. 1, p. 1182; am. 2006, ch. 195, sec. 7, p. 609; am. 2008, ch. 390, sec. 4, p. 1073; am. 2022, ch. 52, sec. 5, p. 172.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4407 - RECAPTURE.

63-4407. RECAPTURE. (1) In the event that any person to whom a tax credit allowed by section 63-4403, 63-4404 or 63-4405, Idaho Code, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission.
(2) If, during any taxable year, an investment in new plant is disposed of, or otherwise ceases to qualify with respect to the taxpayer, prior to the close of the recapture period, recapture of the credit allowed by sections 63-4403 and 63-4404, Idaho Code, shall be determined for such taxable year in the same proportion and subject to the same provisions as an amount of credit required to be recaptured under section 63-3029B, Idaho Code.
(3) In the event that the employment level for which the credit allowed in section 63-4405, Idaho Code, is not maintained for the entire recapture period, recapture of the credit allowed in section 63-4405, Idaho Code, shall be determined for such taxable year in the same proportion as an amount of credit required to be recaptured under section 63-3029B, Idaho Code. This subsection shall not be construed to require that the required level of employment must be met by the same individual employees.
(4) Any amount subject to recapture is a deficiency in tax for the amount of the credit in the taxable year in which the disqualification first occurs and may be enforced and collected in the manner provided by the Idaho income tax act, provided however, that in lieu of the provisions of section 63-3068(a), Idaho Code, the period of time within which the commission may issue a notice under section 63-3045, Idaho Code, in regard to an amount subject to recapture shall be the later of five (5) years after the end of the taxable year in which the project period ends or three (3) years after the end of the taxable year in which any amounts carried forward under section 63-4406, Idaho Code, expire.
History:
[63-4407, added 2005, ch. 370, sec. 1, p. 1183; am. 2007, ch. 10, sec. 5, p. 18.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4408 - SALES AND USE TAX INCENTIVES — REBATES — RECAPTURE.

63-4408. SALES AND USE TAX INCENTIVES — REBATES — RECAPTURE. (1) For calendar years beginning on January 1, 2006, and ending on December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within the project site shall be entitled to receive a rebate of twenty-five percent (25%) of all sales and use taxes imposed by chapter 36, title 63, Idaho Code, and that the taxpayer or its contractors actually paid in regard to any property constructed, located or installed within the project site during the project period for that site.
(2) Upon filing of a written refund claim by the taxpayer entitled to the rebate, and subject to such reasonable documentation and verification as the commission may require, the rebate shall be paid by the commission as a refund allowable under section 63-3626, Idaho Code. A claim for rebate under this section must be filed on or before the last day of the third calendar year following the year in which the taxes sought to be rebated were paid or the right to the rebate is lost.
(3) Any rebate paid shall be subject to recapture by the commission:
(a) At one hundred percent (100%) in the event that the tax incentive criteria are not met at the project site during the project period;
(b) In the event that the property is not used, stored or otherwise consumed within the project site for a period of sixty (60) consecutive full months after the property was placed in service; or
(c) In the event that the employment required in section 63-4402(2)(j), Idaho Code, is not maintained for sixty (60) consecutive full months from the date the project period ends.
Any recapture required by paragraph (b) or (c) of this subsection shall be in the same proportion as an amount of credit required to be recaptured under section 63-3029B, Idaho Code.
(4) Any recapture amount due under this section shall be a deficiency in tax for the period in which the disqualification first occurs for purposes of section 63-3629, Idaho Code, and may be enforced and collected in the manner provided by the Idaho sales tax act, provided however, that in lieu of the provisions of section 63-3633, Idaho Code, the period of time within which the commission may issue a notice under section 63-3629, Idaho Code, in regard to an amount subject to recapture, shall be the later of five (5) years after the end of the taxable year, for income tax purposes, in which the project period ends.
(5) The rebate allowed by this section is limited to sales and use taxes actually paid by the taxpayer or its contractors for taxable property related to new plant and building facilities.
History:
[63-4408, added 2005, ch. 370, sec. 1, p. 1184; am. 2006, ch. 314, sec. 5, p. 979; am. 2009, ch. 191, sec. 5, p. 625; am. 2020, ch. 243, sec. 5, p. 714.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 › Section 63-4409 - ADMINISTRATION.

63-4409. ADMINISTRATION. (1) The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of those provisions, including the promulgation of rules relating to information necessary to certify that the incentive criteria have been or will be met. For the purpose of carrying out its duties to enforce or administer the provisions of this chapter, the commission shall have the powers and duties provided by sections 63-3038, 63-3039, 63-3042 through 63-3067, 63-3068, 63-3071, 63-3074 through 63-3078 and 63-217, Idaho Code.
(2) Within thirty (30) days after filing form 89SE with the commission to notify of the intent to claim credits associated with the provisions of this chapter, a business entity shall provide a written notice of the filing to the department of commerce.
History:
[63-4409, added 2005, ch. 370, sec. 1, p. 1184; am. 2020, ch. 243, sec. 6, p. 715.]
2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 45 - NEW CAPITAL INVESTMENTS INCENTIVE ACT › Section 63-4501 - SHORT TITLE.

63-4501. SHORT TITLE. This chapter shall be known and may be cited as the "Idaho New Capital Investments Incentive Act of 2008."
History:
[63-4501, added 2008, ch. 234, sec. 1, p. 712.]
2023 Idaho Code › Title 65 - SERVICE MEMBERS -- VETERANS -- SPOUSES AND DEPENDENTS › Chapter 1 - SERVICE MEN’S MEMORIALS › Section 65-101 - COUNTY MEMORIAL COMMISSION — CREATION AND POWERS — APPROPRIATION.

65-101. COUNTY MEMORIAL COMMISSION — CREATION AND POWERS — APPROPRIATION. There is hereby created a county commission to consist of the commander, commanders or designee of local veteran service organizations and county commissioners in each county in the state of Idaho, said commission to receive no compensation for their services. The commission shall determine the kind, character, design and style of memorial to be erected in any county in the state of Idaho to the memory of deceased service men and women who lost their lives in any war or conflict. Said commission to have full power and authority to determine the kind, character, design and style of said memorial on behalf of the citizens of this state.
History:
[(65-101) 1919, ch. 67, sec. 1, p. 242; am. 1921, ch. 219, sec. 1, p. 489; I.C.A., sec. 63-101; am. 2009, ch. 277, sec. 1, p. 840.]
2023 Idaho Code › Title 65 - SERVICE MEMBERS -- VETERANS -- SPOUSES AND DEPENDENTS › Chapter 1 - SERVICE MEN’S MEMORIALS › Section 65-103 - SPECIAL TAX FOR UPKEEP OF MEMORIALS.

65-103. SPECIAL TAX FOR UPKEEP OF MEMORIALS. The board of county commissioners of each county within the state of Idaho is hereby authorized and empowered to levy annually a special tax not to exceed one hundredth percent (.01%) of the market value for assessment purposes on all the taxable property in the county for the purpose of creating a fund to be used in the maintenance, upkeep and repair, or in assisting in the maintenance, upkeep and repair of servicemen’s memorials now constructed or hereafter to be constructed within the county by the county or any association therein under the provisions of section 65-101, Idaho Code, or of any such memorial owned by the county: provided, the provisions of this section, and the benefits thereof, shall apply likewise to the repair and maintenance of servicemen’s memorials now constructed or hereafter to be constructed where no state and/or county moneys were employed in the building of such memorial.
History:
[(65-103) 1927, ch. 40, sec. 1, p. 54; am. 1931, ch. 86, sec. 1, p. 145; I.C.A., sec. 63-103; am. 1995, ch. 82, sec. 30, p. 237; am. 2021, ch. 134, sec. 2, p. 381.]
2023 Idaho Code › Title 65 - SERVICE MEMBERS -- VETERANS -- SPOUSES AND DEPENDENTS › Chapter 1 - SERVICE MEN’S MEMORIALS › Section 65-104 - SPECIAL TAX FOR CONSTRUCTION OF MEMORIALS.

65-104. SPECIAL TAX FOR CONSTRUCTION OF MEMORIALS. The board of county commissioners of each county within the state of Idaho is hereby authorized and empowered to levy annually a special tax not to exceed five thousandths percent (.005%) of the market value for assessment purposes on all the taxable property in the county for the purpose of creating a fund to be used in paying not to exceed one-third (1/3) of the cost of construction of service men’s memorials now constructed or hereafter to be constructed within the county.
History:
[(65-104) 1931, ch. 170, sec. 1, p. 284; I.C.A., sec. 63-104; am. 1995, ch. 82, sec. 31, p. 238.]