reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.802 - BUDGET CERTIFICATION RELATING TO NEW CONSTRUCTION AND ANNEXATION

Current through August 31, 2023
Sections
				63-802,
				63-301A,
				63-602W,
				63-602NN, Idaho Code
01.
Definitions
. (3-31-22)
a. "Change of Land Use Classification."
			 "Change of land use classification" means any change in land use resulting in a
			 secondary category change and in a change in taxable land value to be reflected
			 on the current property roll. (3-31-22)
b. "Incremental Value as of December 31,
			 2006." "Incremental value as of December 31, 2006" means the total of the
			 increment values on the property roll, subsequent property roll, missed
			 property roll, and operating property roll for the 2006 tax year.
			 (3-31-22)
c. "Non-residential
			 Structure." "Non-residential structure" means any structure listed by the
			 assessor in any secondary category not described as residential, manufactured
			 homes, or improvements to manufactured homes in Rule
			 511 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.804 - TAX LEVY - CERTIFICATION - URBAN RENEWAL DISTRICTS

Current through August 31, 2023
Sections
				50-2908,
				50-2033,
				50-1903,
				50-2903A,
				50-2905A,
				50-2913,
				63-803,
				63-811, Idaho Code
01.
Definitions
. (3-31-22)
a. "Urban renewal district." An urban renewal
			 district, as referred to in Section
			 63-215, Idaho Code, shall mean an
			 urban renewal area formed pursuant to an urban renewal plan adopted in
			 accordance with Section
			 502008, Idaho Code. Urban
			 renewal districts are not taxing districts. (3-31-22)
b. "Revenue allocation area (RAA)." A revenue
			 allocation area (RAA) as referred to in Section
			 502908, Idaho Code, shall be the
			 area defined in Section
			 50-2903, Idaho Code, in which base
			 and increment values are to be determined. A new urban renewal plan is required
			 when an urban renewal agency establishes a new RAA. Revenue allocation areas
			 (RAAs) are not taxing districts. (3-31-22)
c. "Current base value." Current base value
			 does not include value found on the occupancy roll. Current base value includes
			 the previous year's non-prorated value of current taxable property subject to
			 assessment under Sections
			 63-602Y and
			 63-313, Idaho Code during the year
			 the initial base value was established. (3-31-22)
d. "Initial base value." The initial base
			 value for each parcel is the sum of the taxable value of each category of
			 property in the parcel for the year the RAA is established. In the case of
			 annexation to an RAA, initial base value of each annexed parcel shall be the
			 value of that parcel as of January 1 of the year in which the annexation takes
			 place. The initial base value includes any prorated value added for property
			 subject to Sections
			 63-602Y and
			 63-313, Idaho Code.
			 (3-31-22)
e. "Increment value." The
			 increment value is the difference between the current equalized value of each
			 parcel of taxable property in the RAA and that parcel's current base value,
			 provided such difference is a positive value. Newly constructed improvements
			 with value listed on the occupancy roll within a newly formed RAA or within an
			 area newly annexed to an existing RAA will be added as increment value in the
			 year following the year of formation or annexation. (3-31-22)
f. "Revenue allocation financing provision."
			 A revenue allocation area (RAA) shall be considered to be a revenue allocation
			 financing provision. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.806 - ELECTION TO CREATE A NEW TAXING DISTRICT - CLERK'S MAILED NOTICE

Current through August 31, 2023
Section
				63-802C, Idaho Code. The sponsors
				of a new taxing district, including interim abatement districts, will submit an
				estimate of the first year's property tax budget to the county clerk sixty (60)
				days prior to the election. When the estimate of the first year's budget is
				received, the county clerk will estimate the levy rate based on the most recent
				actual or estimated taxable value information available. If the sponsors fail
				to provide the budget information, the county clerk will, for taxing districts
				with funds subject to maximum levy rates, estimate the amount of property taxes
				to be raised in the proposed district by multiplying the maximum levy rate
				permitted by law times the most current available estimate of taxable value.
				Pertaining to the estimate of the first year's levy only, the estimated levy
				rate, computed based on the information supplied by the sponsors, or the
				maximum levy rate permitted by law if the information has not been supplied,
				will be used to compute the estimated taxes per one hundred thousand dollars
				($100,000) of net taxable value. The maximum levy rate means the sum of every
				maximum statutory levy rate for any fund subject to such rates for the taxing
				district type. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.807 - LEVY BY NEW TAXING UNITS - DUTIES OF AUDITOR

Current through August 31, 2023
Section
				63-807, Idaho Code
01.
Levy by Newly Formed or Organized
			 Taxing Districts
. Regardless of whether other formation or organization
			 requirements have been met, newly formed or organized taxing districts that
			 fail to meet the requirements of Rule
			 225 of these rules, will not be
			 authorized to levy property taxes. (3-31-22)
02.
Levy by Taxing Districts Altering
			 Boundaries
. Regardless of whether other boundary alteration requirements
			 have been met, taxing districts that alter their boundaries and fail to meet
			 the requirements of Rule
			 225 of these rules, will not be
			 authorized to levy property taxes within any area added to the district. If
			 area is withdrawn from any district that fails to meet the requirements of Rule
			 225 of these rules, any levy by the
			 district applies to taxable property within the withdrawn area.
			 (3-31-22)
03.
Levy Considered
			 Not Authorized
. If a taxing district fails to meet the requirements of
			 Subsection 807.01 or
			 807.02 of this rule, the
			 district's levy or its levy within an altered area will be considered not
			 authorized, pursuant to Section
			 63-809, Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.808 - ADDITIONAL DOCUMENTATION BY TAXING DISTRICTS NOT LEVYING AGAINST ALL TAXABLE PROPERTY

Current through August 31, 2023
Sections
				25-2401,
				31-1425,
				42-3115,
				42-3708,
				42-4116,
				50-3113,
				63-510 63-803, Idaho Code
01.
Tax Levy Rate Calculations and
			 Documentation of Categories to be Taxed
. For any taxing district which
			 does not levy property taxes against all taxable property within the district,
			 the tax levy is to be calculated by dividing the taxing district's property tax
			 budget by the taxable value of property against which the levy is to be
			 applied. If the taxing district elects the property categories to be taxed,
			 documentation of such election must be either: (3-31-22)
a. If initiated by the taxing district and
			 not currently available to each county clerk, submitted by the taxing district
			 to each county clerk, who will then submit the documentation to the Tax
			 Commission by the first Monday in August in the first year in which the
			 election takes place or in 2012, and in any year in which the categories
			 elected to be taxed change; or (3-31-22)
b. If elected by an action of the Board of
			 County Commissioners, submitted by the county clerk to the Tax Commission by
			 the first Monday in August in the first year in which the election takes place
			 or in 2012, and in any year in which the categories elected to be taxed change.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.809 - CORRECTION OF ERRONEOUS LEVY

Current through August 31, 2023
Sections
				63-809,
				63-810, Idaho Code
01.
Errors Discovered by the Fourth
			 Monday in October
. When the Tax Commission receives by the fourth Monday
			 in October from a board of county commissioners notice of corrections for
			 unintentional clerical, mathematical, or electronic errors under Section
			 63-810, Idaho Code, the Tax
			 Commission will make the corrections to any approved levies by the fourth
			 Monday in October. (3-31-22)
02.
Errors Discovered After the Fourth Monday in October
. When the Tax
			 Commission receives after the fourth Monday in October and prior to the
			 following February 15 notices of corrections for any unintentional errors, as
			 referenced in Subsection
			 809.01 of this rule, the Tax
			 Commission will make the corrections and approve the appropriate corrected
			 levies within one (1) week. (3-31-22)
03.
Cross Reference
. For
			 information on reporting of corrections for unintentional clerical,
			 mathematical, or electronic errors, see Sections
			 63-809 and
			 63-810, Idaho Code, and Rule
			 509 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.810 - PROPERTY TAX RELIEF

Current through August 31, 2023
Sections
				33-911,
				57-810,
				63-724,
				63-902, and
				63-315, Idaho Code.
01.
Procedures Regarding School
			 District Facilities Fund
. The State Tax Commission will notify each
			 county clerk no later than the first Monday in September each year of the
			 amounts being distributed annually, pursuant to Section
			 33-911, Idaho Code, to each school
			 district. Amounts received by each school district must be reported on the L2
			 form and subtracted from property tax otherwise to be certified for the
			 following funds: (5-8-23)T
a. Bonds.
			 (5-8-23)T
b. Temporary Supplemental
			 Funds. (5-8-23)T
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.811 - COMPUTATION OF PROPERTY TAXES

Current through August 31, 2023
Section
				63-811, Idaho Code
01.
Duty of the County Auditor
.
			 Upon distribution of the approved final levy rates for the current year from
			 the Tax Commission by the fourth Monday in October, the county auditor will
			 deliver the final levy rates and the total tax charge for each taxing district
			 or unit that is levying for the current year within the county to the county
			 treasurer by the first Monday in November for the property roll and operating
			 property roll, by the first Monday in December for the subsequent property
			 roll, and by the first Monday in March of the following year for the missed
			 property roll. (3-31-22)
02.
Duty of the County Treasurer
. Upon receipt of the final levy rates
			 and total tax charge for each taxing district or unit, the county treasurer
			 will compute the individual tax charge for each taxable property in the county
			 and prepare and mail the property tax bill for each taxable property according
			 to Section
			 63-902, Idaho Code, and Rule
			 902 of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.902 - PROPERTY TAX NOTICE AND RECEIPTS - DUTY OF TAX COLLECTOR

Current through August 31, 2023
Sections
				63-704 and
				63-902, Idaho Code. The tax notice
				required to be mailed to taxpayers under Section
				63-902, Idaho Code, must include
				taxpayers whose property taxes are to be paid in full as a result of the
				property tax reduction approved under Section
				63-704, Idaho Code. For these
				taxpayers, the tax notice will show the amount to be paid on behalf of the
				taxpayer and zero taxes owed. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.936 - CANCELLATION OF TAXES BY BOARD OF COUNTY COMMISSIONERS

Current through August 31, 2023
Section
				63-1302, Idaho Code authorizes
				boards of county commissioners to cancel property taxes that for any lawful
				reason should not be collected. The board may cancel taxes for double payment
				of taxes or the double or erroneous assessment of any property for the same
				year or other errors. Additionally, when the canceled taxes have been paid, the
				board may refund the taxes. The authority to cancel taxes under Section
				63-1302, Idaho Code, extends
				neither to hardship situations nor to cancellation of tax resulting from
				unequal or excessive valuation by the assessor. Mere unequal or excessive
				valuation by the assessor does not make the assessment illegal, nor constitute
				any lawful reason that the taxes should not be collected. A taxpayer who
				believes the value placed on his property is excessive must file his appeal
				with the county board of equalization within the time prescribed by law. A
				taxpayer seeking relief due to hardship must apply pursuant to Section
				63-602AA, Idaho Code.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.939 - COURT OR BOARD OF TAX APPEALS ORDERED REFUNDS OR CREDITS - LEVY RESTRICTIONS

Current through August 31, 2023
Section
				63-1305, Idaho Code. Section
				63-1305, Idaho Code, allows taxing
				districts to certify and levy a judgment levy for an amount equal to property
				tax refunds or credits ordered by a court or the board of tax appeals and to
				include such amount with amounts certified and levied under Sections
				63-802 through
				63-807, Idaho Code. For each
				affected taxing district, the decision to certify and levy such amounts is
				permissive. For any taxing district to use this provision, amounts to be levied
				must be certified within the two years immediately following the order becoming
				final. Any amount, not certified and levied within that two-year period, is
				lost. In the second year following the order, the amount remaining will be lost
				for any taxing district for which such amount is less than $100.
				(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.961 - HOMESITE ASSESSMENT AND FORESTLANDS OF LESS THAN FIVE ACRES AND CONTIGUOUS PARCELS

Current through August 31, 2023
Sections
				63-1702,
				63-1703, Idaho Code
01.
Definitions
. The following
			 definitions apply to the valuation of residential parcels that are contiguous
			 to lands classified as forestlands. (3-31-22)
a. Homesite. The "homesite" is that portion
			 of land, contiguous with but not qualifying as forestlands, and the associated
			 site improvements used for residential purposes. (3-31-22)
b. Associated Site Improvements. The
			 "associated site improvements" include developed access, grading, sanitary
			 facilities, water systems, and utilities. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.962 - TAXATION OF DESIGNATED FORESTLANDS

Current through August 31, 2023
Section
				63-1705, Idaho Code
01.
Forestland Valuation
			 Process
. The process used to determine the forestland value under the
			 productivity option will be as specified in the User's Guide referenced in
			 Section 63-1701, Idaho Code.
			 (3-31-22)
02.
Forest
			 Valuation Zones
. The state will be divided into four (4) forest
			 valuation zones: (3-31-22)
a. ZONE 1 -
			 Boundary, Bonner, Kootenai counties. (3-31-22)
b. ZONE 2 - Benewah, Shoshone, Latah,
			 Clearwater, Nez Perce, Lewis, Idaho counties. (3-31-22)
c. ZONE 3 - Adams, Valley, Washington,
			 Payette, Gem, Boise, Canyon, Ada, Elmore, Camas, Blaine, Gooding, Lincoln,
			 Jerome, Minidoka counties. (3-31-22)
d. ZONE 4 - The remaining nineteen (19)
			 counties. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.963 - CERTAIN FORESTLANDS TO BE DESIGNATED FOR TAXATION BY OWNER -LIMITATIONS

Current through August 31, 2023
Section
				63-1705,
				63-1706, Idaho Code
01.
Designation of Forest
			 Parcels
. A forest landowner may choose to have the total acreage of
			 forestland parcels owned within the state designated under the provisions of
			 either Section
			 63-1705 or
			 63-1706, Idaho Code. The forest
			 landowner cannot have parcels in both designations. If the new owner owns no
			 forestland in the state designated under Section
			 63-1705 or
			 63-1706, Idaho Code, he may choose
			 the option of forest taxation he desires. Designation will be made on or before
			 December 31st, of the year preceding assessment and will be effective for the
			 following year. Where forest property is held in joint ownership, all co-owners
			 must mutually agree on a property designation under Section
			 63-1703(a) and
			 (b), Idaho Code. Each co-owner must make a
			 timely designation. Where co-owners are unable to agree on a mutual designation
			 or fail to make a designation, the forestland will be subject to appraisal and
			 assessment as provided in Section
			 63-1702, Idaho Code.
			 (3-31-22)
02.
Change in
			 Use
. Failure to notify the assessor of the change in use when lands have
			 been designated will cause forfeiture of the designation as to the changed
			 acres, and the property will be appraised, assessed and taxed, as provided in
			 Section 63-1702, Idaho Code, from the date
			 of latest designation or renewal. (3-31-22)
03.
Certain Lands With No Deferred
			 Taxes
. There are no deferred taxes on lands designated under Section
			 63-1705, Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.964 - YIELD TAX ON APPLICABLE FOREST PRODUCTS

Current through August 31, 2023
01.
Calculation
. The calculation described below will be used to
			 update the bare forestland value for tax assessment purposes on an annual
			 basis:
BLVz = ([0.5] x [(Tz - Tn)/Tn)] + 1) x (BLVy)
STEP 1:
Subtract Tn from Tz
STEP 2:
Divide the Answer in Step 1 by
							 Tn
STEP 3:
Multiply the Answer in Step 2 by
0.5
STEP 4:
Add
1
to the Answer
							 in Step 3
STEP 5:
Multiply
BLVy
by
							 the Answer in Step 4
KEY:
BLVz
= Bare forestland value for next
							 year
BLVy
= Bare forestland value for current
							 year
Tz
= Five year average stumpage value
							 ($/MBF) for the period ending in the current year
Tn
= Five year average stumpage value
							 ($/MBF) for the period ending one year ago
(3-31-22)
02.
Stumpage Value
. The stumpage
			 value will be the same as that used in the productivity valuation process by
			 zone. (3-31-22)
03.
Bare
			 Forestland Value
. After review of the productivity valuation process by
			 March 1 each year, the Tax Commission will review and adjust, as appropriate,
			 the bare forestland values for the current year. (3-31-22)
04.
Landowner's Report
. By June
			 1, of each year the county treasurer will make a written report to include the
			 forest landowner's name, legal description of forest property owned, and yield
			 taxes paid for the current assessment year. This report will be submitted to
			 the county auditor and a record will be maintained for ten (10) years and not
			 disposed of until the eleventh year. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.966 - RECAPTURE OF DEFERRED TAXES ON LANDS DESIGNATED UNDER Section 63-1706, IDAHO CODE

Current through August 31, 2023
Section
				63-1703, Idaho Code
01.
Ownership Interest/Deferred
			 Taxes
. Where forestland is held in joint ownership, a transfer of
			 ownership for purposes of recapturing deferred taxes will occur when any one
			 (1) of the legal entities holding an ownership interest in the subject property
			 will convey, transfer, or otherwise dispose of their ownership interest or
			 portion thereof. Any such transfer of ownership will subject the entire parcel
			 to recapture of deferred taxes, unless the new owner timely redesignates their
			 ownership interest under Section
			 63-1706, Idaho Code.
			 (3-31-22)
02.
Deferred Tax
			 Responsibility
. Deferred taxes will be the responsibility of the selling
			 landowner. Deferred taxes will constitute a lien on the land.
			 (3-31-22)
03.
Change in
			 Use/Deferred Taxes
. For forestland designated under Section
			 63-1706, Idaho Code, but subject
			 to recapture of deferred taxes as provided in Section
			 63-1703, Idaho Code, because of a
			 change in use with no change in ownership, recapture of deferred taxes will be
			 calculated in the following manner: (3-31-22)
a. The difference between the current bare
			 land value for the correct class of land in the forest value zone in which the
			 parcel lies and the current market value for assessment purposes of the
			 property during the current year; (3-31-22)
b. Multiplied by the current levy for the tax
			 code area or areas in which the parcel lies; (3-31-22)
c. Multiplied by the number of years,
			 including the entire current year, the lands have been subject to designation
			 under Section
			 63-1706, Idaho Code, not to exceed
			 ten (10) years. Additionally, a credit will be allowed for any yield tax paid
			 up to the amount of the deferred taxes. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.982 - REPORTING NET PROFITS OF MINES

Current through August 31, 2023
Sections
				63-2801,
				63-2802,
				63-2803, Idaho Code
01.
Amount to be Reported
. The
			 amount of money received from the sale of minerals or mined metals during the
			 calendar year immediately preceding the current tax year will be reported by
			 the owner of the mine or mining claim. If there is no sale, but minerals or
			 mined metals are shipped to a smelter or other facility, an amount of money
			 equivalent to that which would have been received from sale of the shipped
			 minerals or mined metals will be reported. Moneys received from rents,
			 commissaries, discounts on purchases, and investments are not to be included. A
			 separate annual net profit statement will be filed by the owner of mines or
			 mining claims, for each mine or mining claim located in any county in Idaho.
			 The statement filed with any county assessor will not include amounts received
			 pursuant to mines or mining claims located outside the county. The owner will
			 complete the statement on forms prescribed by the Tax Commission.
			 (3-31-22)
02.
Additional
			 Allowable Deductions
. In addition to deductions specified in Section
			 63-2802, Idaho Code, the following
			 expenditures can be subtracted from the amount of money or equivalent to be
			 reported. (3-31-22)
a. Expenses for Social
			 Security, worker's compensation, insurance provided by the employer for the
			 benefit of employees at the mine, fire and water protection, first aid and
			 safety devices, mine rescue materials, experimental work reasonably connected
			 with reduction of the ores. (3-31-22)
b. Expenses for improvements made during the
			 year immediately preceding the current tax year. (3-31-22)
c. Expenses for reclamation or remediation
			 not previously deducted, including payments into a sinking fund mandated by law
			 for reclaiming or remediating the mining site. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.988 - QUALIFIED PROPERTY FOR EXEMPTION

Current through August 31, 2023
Sections
				63-302,
				63-313,
				63-404,
				63-3029B, Idaho Code
01.
Definitions
. The following
			 definitions apply for the purposes of the property tax exemption under Section
			 63-3029B, Idaho Code, and do not
			 decide investment tax credit eligibility for Idaho income tax purposes.
			 (3-31-22)
a. Year in which the investment is
			 placed in service. "Year in which the investment is placed in service" means
			 the calendar year the property was put to use or placed in a condition or state
			 of readiness and availability for a specifically assigned function in the
			 production of income. (3-31-22)
b.
			 Operator's Statement. The "operator's statement" is the annual statement
			 listing all property subject to assessment by the Tax Commission and prepared
			 under Section
			 63-404, Idaho Code.
			 (3-31-22)
c. Personal Property
			 Declaration. A "personal property declaration" is any form required for
			 reporting personal property or transient personal property to the county
			 assessor under Sections
			 63-302 or
			 63-313, Idaho Code, respectively.
			 (3-31-22)
d. Qualified Investment.
			 "Qualified investment" means property that would have otherwise been taxable
			 for property tax purposes and is eligible or qualified under Section
			 63-3029B, Idaho Code, provided
			 that property is reported on the personal property declaration or operator's
			 statement and is designated as exempt from property tax for two (2) years on
			 Form 49E. (3-31-22)
e. Qualified
			 Investment Exemption. The "qualified investment exemption" (QIE) referred to in
			 this rule is the property tax exemption under Section
			 63-3029B, Idaho Code.
			 (3-31-22)
f. Assessor. The
			 "assessor" is the representative of the county assessor's office or the Tax
			 Commission who is responsible for the administration of the QIE.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.989 - QUALIFIED INVESTMENT EXEMPTION (QIE) RECAPTURE

Current through August 31, 2023
Section
				63-3029B, Idaho Code
01.
In General
. If a taxpayer
			 has elected the property tax exemption (also known as the QIE) allowed by
			 Section 63-3029B, Idaho Code, for property
			 sold or otherwise disposed of prior to being held five (5) full years, or
			 property that ceases to qualify or failed to originally qualify pursuant to
			 Section 63-3029B, Idaho Code, the property
			 tax benefit will be subject to recapture. (3-31-22)
02.
Notification by Taxpayer That
			 Property Ceases to Qualify
. If an item on which a taxpayer claimed the
			 QIE ceases to qualify during the recapture period or was incorrectly claimed by
			 the taxpayer as qualified investment, the taxpayer will provide notification of
			 the amount owing and will remit said amount to the Tax Commission by the due
			 date of that taxpayer's income tax return, irrespective of any income tax
			 extensions of the income tax payment, for the income taxable year in which such
			 event occurs. Notification will be accomplished by filing Tax Commission Form
			 49ER. For each item of property, for each year in which the QIE was granted,
			 the taxpayer will include with such notification the following: (3-31-22)
a. A description of the item that ceases to
			 qualify, (3-31-22)
b. The county
			 where the item was located, (3-31-22)
c. The date the item was placed in service,
			 (3-31-22)
d. The date the item was
			 no longer qualified for the QIE, (3-31-22)
e. The amount of value exempted from property
			 tax each year, and (3-31-22)
f. The
			 amount of the property tax benefit recapture. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.000 - LEGAL AUTHORITY

Current through August 31, 2023
In accordance with Sections
				63-105(2),
				63-2427,
				40-312 and
				41-4909, Idaho Code, the State Tax
				Commission (Tax Commission) has promulgated rules implementing the Idaho Fuels
				Tax Act, provisions of the Motor Vehicle Registration Act, and the Transfer Fee
				provisions of the Idaho Clean Water Trust Fund Act. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.001 - TITLE AND SCOPE

Current through August 31, 2023
01.
Title
. These rules are titled IDAPA 35.01.05, "Idaho Motor Fuels
			 Tax Administrative Rules." (3-31-22)
02.
Scope
. These rules are
			 construed to reach the full jurisdictional extent of the state of Idaho's
			 authority for: (3-31-22)
a. Motor Fuels Tax.
			 The imposition of a motor fuel tax on each gallon of motor fuel received and on
			 the use of or other consumption of motor fuel in this state. This also includes
			 the administration of the International Fuel Tax Agreement (IFTA).
			 (3-31-22)
b. Transfer Fee. The
			 imposition of a transfer fee upon each gallon of petroleum or petroleum
			 products received and subject to the transfer fee as authorized by Chapter 49,
			 Title 41, Idaho Code. (3-31-22)
c.
			 Registration Records. The imposition of records requirements for International
			 Registration Plan (IRP) and Idaho Full Fee registration audits authorized by
			 Chapter 4, Title 49, Idaho Code. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.002 - ADMINISTRATIVE APPEALS

Current through August 31, 2023
Sections
				63-2434,
				63-2442A,
				63-2470,
				41-4909,
				49-439, and
				63-3045 through
				63-3049, Idaho Code This chapter
				allows administrative relief as provided under Sections
				63-2434,
				63-2442A,
				63-2470,
				41-4909,
				49-439, and
				63-3045 through
				63-3049, Idaho Code, and pursuant
				to rules adopted by the Tax Commission found in the Tax Commission's
				administration and enforcement rules relating to income taxation, IDAPA
				35.02.01. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.003 - INCORPORATION BY REFERENCE

Current through August 31, 2023
Sections
				63-2434,
				63-2442A,
				41-4909,
				49-439, Idaho Code
01.
Income Tax Administration and
			 Enforcement Rules
. These rules incorporate the sections of IDAPA
			 35.02.01, "Tax Commission Administration and Enforcement Rules."
			 (3-31-22)
02.
IFTA
.
			 These rules incorporate the IFTA governing documents: the IFTA Articles of
			 Agreement (revised January 1, 2017), the IFTA Procedures Manual (revised
			 January 1, 2017), and the IFTA Audit Manual (revised January 1, 2017). IFTA is
			 an international agreement between jurisdictions to encourage use of the
			 highway system by uniformly administering fuels use tax laws. The IFTA
			 governing documents are equally binding on all IFTA member jurisdictions and
			 licensees. Motor fuels users licensed or required to be licensed to operate
			 under an Idaho IFTA license must comply with all applicable rules contained in
			 these rules. These documents can be found on the IFTA website at
			 http://www.iftach.org. (3-31-22)
03.
IRP
. These rules incorporate
			 the IRP governing documents: The IRP Plan (revised July 1, 2016) and IRP Audit
			 Procedures Manual (revised January 1, 2016). IRP is an international
			 registration reciprocity agreement. The documents are included to aid the Tax
			 Commission in complying with IRP registration application audits authorized in
			 Chapter 4, Title 49, Idaho Code. These documents can be found on the IRP
			 website at
http://www.irponline.org
.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.010 - DEFINITIONS

Current through August 31, 2023
Section
				63-2401, Idaho Code The
				definitions provided by statute, including the definitions in Section
				63-2401, Idaho Code, apply to
				these rules. Additionally, the following definitions apply. (3-31-22)
01.
Commercial Motor Boat
. A
			 commercial motor boat, as defined in Section
			 63-2401, Idaho Code, includes a
			 motor boat used in a business that rents boats to others who use the boats for
			 pleasure. (3-31-22)
02.
Indian-Owned Retail Outlet
. An Indian-owned retail outlet is:
			 (3-31-22)
a. Located within the boundaries of
			 a federally recognized Indian reservation; and (3-31-22)
b. Owned and operated by: (3-31-22)
i. The Coeur d'Alene, Kootenai, Nez Perce,
			 Shoshone/Bannock, or Shoshone/Paiute tribe; or (3-31-22)
ii. An enterprise owned by one (1) of the
			 tribes listed above; or (3-31-22)
iii. An enrolled member of one (1) of the
			 listed tribes on whose reservation the retail outlet is located.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.110 - CALCULATION OF MOTOR FUELS TAX ON GASEOUS SPECIAL FUELS

Current through August 31, 2023
Section
				63-2424, Idaho Code
01.
Gaseous Special Fuel.
A
			 gaseous special fuel is a special fuel that is a gas at sixty (60) degrees
			 Fahrenheit and fourteen and seven-tenths (14.7) pounds per square inch
			 absolute. (3-31-22)
02.
Selling Gaseous Special Fuel.
A gaseous special fuel may be sold
			 at volumes or weights other than those listed in this section. Distributors and
			 consumers paying tax or claiming refunds must use the volumes and weights
			 required by the Tax Commission when reporting. Ta (3-31-22)
03.
Computing Gaseous Special Fuel Tax
			 Equivalents
. Computation is made by multiplying the percentage of
			 gasoline gallon energy equivalent times the current gasoline tax rate for each
			 type of gaseous special fuel.
Motor
							 Fuel
BTUs per Gallon or Gallon
							 Equivalent
Equivalent Volume or
							 Weight/Mass
Percentage of Gasoline Gallon
							 Energy Equivalent
Gasoline
127,000
1 gallon
100%
Propane
92,000
4.25 lbs. or 1 gallon
72.44%
Compressed Natural gas (CNG)
127,000 per GGE
5.66 lbs.
100%
Liquefied Natural Gas (LNG)
138,400 per DGE
6.06 lbs.
108.98%
Hydrogen
127,000 per GGE
1 kg.
100%
(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.130 - DISTRIBUTOR'S FUEL TAX REPORTS

Current through August 31, 2023
Sections
				63-2406,
				63-2407,
				63-2408,
				41-4909, Idaho Code
01.
Monthly Reports
. Every
			 licensed distributor will file with the Tax Commission a monthly tax report, in
			 gross gallons, with supporting detailed schedules on forms and in a manner
			 prescribed by the Tax Commission. The distributor must keep detailed inventory
			 records. With respect to the quantity of motor fuels and other petroleum
			 products received during the month, the distributor will include a listing of
			 each person from inside and outside Idaho supplying motor fuels and petroleum
			 products to the distributor during the month and the number of gallons supplied
			 by each supplier, on a load-by-load basis. Such reports must contain a
			 declaration by the person filing the report that the statements contained
			 therein are true and are made under penalties of perjury. The report will
			 include such information as the Tax Commission may require. (3-31-22)
02.
Exemption from Licensing and
			 Monthly Reporting
. See Rule
			 135 for exemptions from obtaining a
			 motor fuels distributor license and filing monthly reports. (3-31-22)
03.
Machine Tabulated Data
.
			 Machine tabulated data is accepted in lieu of detailed schedules on Tax
			 Commission provided forms but only if the data is in the same format as shown
			 on the required schedules. Before any other format may be used, the distributor
			 must make a written request to the Tax Commission with a copy of the format and
			 must be granted written authorization to use that format. (3-31-22)
04.
Timely Reporting
. Any motor
			 fuel and other petroleum product shipments that are: (3-31-22)
a. Reported on a timely supplemental report
			 is subject to interest but are not subject to penalty. (3-31-22)
b. Not reported on a timely monthly or
			 supplemental report is subject to interest and may be subject to penalty.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.131 - REQUIREMENT TO FILE MOTOR FUELS DISTRIBUTOR REPORTS ELECTRONICALLY

Current through August 31, 2023
Section
				63-2406, Idaho Code
01.
Electronic Filing
			 Requirement
. A motor fuels distributor who reports twenty-five (25) or
			 more receipts or disbursements of motor fuels on its monthly distributor report
			 is required to file the distributor report electronically. (3-31-22)
02.
Not Reporting Electronically as
			 Required
. A motor fuels distributor who is required to file its
			 distributor report electronically but does not file the report electronically
			 is treated as if the distributor did not file the monthly report.
			 (3-31-22)
03.
Waiver from
			 Requirement to File Report Electronically
. A motor fuels distributor can
			 request a waiver from the requirement to file motor fuel distributor reports
			 electronically. The distributor making the request for waiver must show that
			 the cost to comply with this rule is unreasonable. The Tax Commission will
			 review each request for waiver and issue a determination. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.132 - LICENSED GASEOUS SPECIAL FUELS DISTRIBUTOR'S REPORTS

Current through August 31, 2023
Section
				63-2424, Idaho Code
01.
Monthly Reports
. Every
			 licensed gaseous special fuels distributor (distributor) will file with the Tax
			 Commission a monthly tax report, using equivalents from Rule
			 110 of these rules, with supporting
			 detailed schedules on forms and in a manner prescribed by the Tax Commission.
			 Such reports must contain a declaration by the person filing the report that
			 the statements contained therein are true and are made under penalties of
			 perjury. The report includes such information as the Tax Commission may
			 require. (3-31-22)
02.
Report
			 Due and Payment Required
. The report is due on or before the last day of
			 the month following the month to which the report relates together with the
			 payment of any tax, penalty or interest due. See Rule
			 010 of these rules relating to
			 method of payment and requirement for payments of one hundred thousand dollars
			 ($100,000) or more. (3-31-22)
03.
Not Paying Tax
. Any distributor required to pay the tax imposed by
			 Section 63-2424, Idaho Code, who does not
			 pay such tax is liable to the Tax Commission for the amount of tax not paid
			 plus any applicable penalty or interest. The Tax Commission may collect such
			 amounts in the manner provided in Section
			 63-2434, Idaho Code.
			 (3-31-22)
04.
Receipt of
			 Gaseous Fuels
. The motor fuels tax is not imposed on gaseous special
			 fuels when the fuels are received, as defined in Section
			 63-2403, Idaho Code. Propane and
			 natural gas are presumed to be taxexempt fuels unless delivered into the main
			 supply tank of a licensed, or required to be licensed, motor vehicle.
			 (3-31-22)
05.
Documentation
			 of Exempt Sales of Gaseous Special Fuels Delivered into Motor Vehicles
.
			 Gaseous special fuels delivered into the fuel supply tank of a licensed, or
			 required to be licensed, motor vehicle are taxable except for: (3-31-22)
a. Government. Gaseous special fuels used by
			 vehicles owned or leased, and operated by the federal government, or by an
			 instrumentality of the state of Idaho, including all of its political
			 subdivisions, are exempt from the motor fuels tax on gaseous special fuels. In
			 this case, the distributor must record the name of the governmental entity, the
			 license or identification number of the vehicle, and the type of vehicle on the
			 sales document. (3-31-22)
b. Manned
			 and Unmanned Stations. A manned station must have a representative at the point
			 of sale to visually inspect the vehicle in order to make exempt sales of
			 gaseous special fuels. Exempt sales of gaseous special fuels from an unmanned
			 station are allowed when each sale is recorded by other visual means. When a
			 distributor cannot meet the previous two requirements, it must request approval
			 from the Tax Commission before making exempt sales of gaseous special fuels.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.135 - QUALIFIED CONSUMERS

Current through August 31, 2023
Section
				63-2427A, Idaho Code
01.
Point of Taxation and Receipt
			 Defined
. The state of Idaho imposes an excise tax on all motor fuel,
			 except dyed diesel, and the transfer fee on all petroleum and petroleum
			 products received in Idaho. See Rule
			 510 of these rules for the
			 definition of petroleum and petroleum products. Motor fuel imported into Idaho
			 is received at the time the fuel arrives in Idaho by the person who is the
			 owner of the motor fuel when the fuel arrives in Idaho. Motor fuel produced in
			 Idaho is received when it is placed into any tank or other container from which
			 sales or deliveries not involving transportation are made. Motor fuels are also
			 received by a qualified consumer who produces motor fuels when the motor fuels
			 are placed into storage tanks. For example: fifty-five (55) gallon barrels,
			 above ground tanks, stilt tanks, underground tanks, tank wagons, old delivery
			 trucks, old tanker trucks, slip tanks in pickups, and any other storage tank
			 used to store the motor fuel. The excise tax and transfer fee due on the motor
			 fuel received in Idaho during a month are normally reported on a monthly Idaho
			 Motor Fuels Distributor Report. (3-31-22)
02.
Alternative to Monthly Reporting
			 for Qualified Consumers
. As an alternative to obtaining an Idaho motor
			 fuel distributor license and filing monthly reports, a qualified consumer may
			 file an annual report to remit the motor fuel tax and transfer fee due to the
			 state of Idaho or to receive a refund of excess tax or transfer fee paid.
			 (3-31-22)
a. A qualified consumer is not
			 required to pay the transfer fee on the biodiesel they produce.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.137 - INSTATE PIPELINE TERMINAL, PRODUCTION TERMINAL, AND STORAGE REPORTS

Current through August 31, 2023
Section
				63-2437, Idaho Code
01.
Monthly Reports
. Every
			 instate pipeline terminal operator and production terminal operator will file
			 with the Tax Commission a monthly tax report, in gross gallons, with supporting
			 detailed schedules on forms and in a manner prescribed by the Tax Commission.
			 The pipeline terminal operator and production terminal operator must keep
			 detailed inventory records. The pipeline terminal operator and production
			 terminal operator will report the quantity of motor fuels and other petroleum
			 products received during the month including a listing of each person from
			 inside or outside Idaho supplying motor fuels and other petroleum products to
			 the pipeline terminal or production terminal. Such reports must contain a
			 declaration by the person filing the report that the statements contained
			 therein are true and are made under penalties of perjury. The report will
			 include such information as the Tax Commission may require. (3-31-22)
02.
Machine Tabulated Data
.
			 Machine tabulated data is accepted in lieu of detailed schedules on Tax
			 Commission provided forms but only if the data is in the same format as shown
			 on the required schedules. Before any other format may be used, the terminal
			 operator must make a written request to the Tax Commission with a copy of the
			 format and must be granted written authorization to use that format.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.141 - FUEL DISTRIBUTOR CREDIT AND REFUND CLAIMS

Current through August 31, 2023
Sections
				63-2410,
				63-2423, Idaho Code
01.
Fuel Distributor Credit and Refund
			 Claims
. Fuel credit and refund claims must be made on a distributor's
			 fuel tax report unless authorized otherwise by this chapter. A licensed
			 distributor can claim credits or refunds by filing original or amended returns.
			 Any distributor may use the Line Flush Allowance. All claims must establish
			 both of the following: (3-31-22)
a. The basis
			 for the credit or refund claim, and (3-31-22)
b. The amount of the credit or refund.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.150 - FUEL SALE DOCUMENTATION REQUIRED

Current through August 31, 2023
Section
				63-2429, Idaho Code
01.
Retail Sales Invoices for
			 Delivered, Bulk Plant, and Station Sales
. Any distributor who sells
			 motor fuels and other petroleum products in this state must issue an original
			 invoice to the purchaser; provided, however, that when sales are accounted for
			 on a monthly basis the invoices may be issued to the purchaser at the time of
			 billing. All sales invoices (including a credit card receipt used as a sales
			 invoice) for motor fuels and other petroleum products sold at retail stations,
			 bulk plants, or delivered to the customer's location must contain the
			 following: (3-31-22)
a. A preprinted
			 identification number, except when invoices are automatically assigned a unique
			 identification number by a computer or similar machine when issued;
			 (3-31-22)
b. Name and address of
			 the distributor; (3-31-22)
c. Name
			 of the purchaser; (3-31-22)
d. Date
			 of sale or delivery; (3-31-22)
e.
			 Type of fuel; (3-31-22)
f. Gallons
			 invoiced - reported as required in Section
			 130 of these rules;
			 (3-31-22)
g. Price per gallon and
			 total amount charged. When taxable motor fuels products are sold, at least one
			 (1) of the following must be used to establish that the Idaho State fuels tax
			 has been charged: (3-31-22)
i. The amount of
			 Idaho State fuels tax; (3-31-22)
ii. The rate of Idaho State fuels tax; or
			 (3-31-22)
iii. A statement that the
			 Idaho State fuels tax is included in the price. (3-31-22)
h. Delivered sales invoices must also contain
			 the purchaser's address along with the origin and destination of the motor
			 fuels and other petroleum products. (3-31-22)
i. The sales invoice will contain
			 double-faced carbons on the original of the first copy, unless invoices are
			 automatically prepared by a computer or similar machine when issued.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.05 - IDAHO MOTOR FUELS TAX ADMINISTRATIVE RULES › Section 35.01.05.170 - INFORMATION ON DYED & UNDYED DIESEL FUEL

Current through August 31, 2023
Section
				63-2425, Idaho Code
01.
Undyed Diesel Fuel Used for Heating
			 Purposes
. The consumer must apply directly to the Tax Commission for a
			 refund of the special fuels taxes included in the purchase price of undyed
			 diesel used for heating a dwelling or building. The distributor may assist the
			 consumer claiming a refund of the special fuels tax from the Tax Commission by:
			 (3-31-22)
a. Properly documenting information
			 on the sales invoice; and (3-31-22)
b. Providing the customer with a Form 75.
			 (3-31-22)