TITLE 63 REVENUE AND TAXATION
- CHAPTER 1 DEPARTMENT OF REVENUE AND TAXATION
- 63-101 DEPARTMENT OF REVENUE AND TAXATION -- STATE TAX COMMISSION -- BOARD OF TAX APPEALS.
- 63-102 ORGANIZATION -- CHAIRMAN -- COMPENSATION -- QUORUM -- HEARINGS.
- 63-103 EMPLOYEES -- COMPENSATION -- EXPENSES.
- 63-104 HOLDING OTHER OFFICES.
- 63-105 POWERS AND DUTIES -- GENERAL.
- 63-105A POWERS AND DUTIES -- PROPERTY TAX.
- 63-106 FEDERAL AID.
- 63-107 PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION.
- 63-108 MEETING OF STATE TAX COMMISSION.
- 63-109 EQUALIZATION BY CATEGORIES -- IDENTIFICATION AND REASSESSMENT.
- 63-110 PROPERTY AND SPECIAL TAXES.
- 63-111 CERTIFICATE BY CHAIRMAN -- CHANGES IN ASSESSMENT.
- 63-112 PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT.
- 63-113 REPORTING WHOLE DOLLAR AMOUNTS.
- 63-114 FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.
- 63-115 FILING OF ELECTRONIC RETURNS AND DOCUMENTS -- ELECTRONIC FUNDS TRANSFERS.
- 63-117 PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS.
- 63-118 ALTERNATIVE DISPUTE RESOLUTION.
- 63-119 COLLECTION OF TAX BY COMMERCIAL COLLECTOR.
- CHAPTER 10 COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
- 63-1001 EFFECT OF DELINQUENCY -- INTEREST RATE.
- 63-1002 PAYMENT OF DELINQUENCY -- ORDER -- RECEIPT.
- 63-1003 LIEN AND EFFECT OF DELINQUENCY.
- 63-1004 PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY.
- 63-1005 PENDING ISSUE OF TAX DEED -- GENERAL PROVISIONS -- NOTICE.
- 63-1006 HEARING AND ISSUANCE OF TAX DEED.
- 63-1007 REDEMPTION -- EXPIRATION OF RIGHT.
- 63-1008 EFFECT OF TAX DEED AS EVIDENCE.
- 63-1009 EFFECT OF TAX DEED AS CONVEYANCE.
- 63-1010 DEEDS UPON REDEMPTION.
- 63-1011 POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS.
- 63-1012 SALE OF PERSONAL PROPERTY UPON DELINQUENCY.
- 63-1013 WARRANTS OF DISTRAINT -- SERVICE AND EXECUTION.
- 63-1014 REMOVAL OR SALE OR REPOSSESSION OF PERSONAL PROPERTY BEFORE PAYMENT OF PROPERTY TAXES ON PROPERTY ROLLS.
- 63-1015 APPORTIONMENT OF PROCEEDS FROM REDEMPTION.
- CHAPTER 11 SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
- CHAPTER 12 SETTLEMENT OF REVENUE OFFICERS
- CHAPTER 13 MISCELLANEOUS PROVISIONS OF TAX LAW
- 63-1301 APPLICATION TO TAXING DISTRICTS.
- 63-1302 CANCELLATION AND REFUND OF PROPERTY TAX.
- 63-1303 ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS -- DUTIES OF TAX COLLECTOR.
- 63-1304 ADJUSTMENT OF LATE CHARGES OR INTEREST.
- 63-1305 REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS.
- 63-1306 PROCEDURE AND PROOF OF PAYMENT.
- 63-1307 TRANSMISSION OF FUNDS TO STATE TREASURER.
- 63-1308 PROPERTY TAX PAID UNDER PROTEST -- APPORTIONMENT -- ACTION FOR RECOVERY.
- 63-1309 SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION BARS SUBSEQUENT ELECTIONS FOR SPECIFIED TIME -- EXCEPTION -- BOARD OF EDUCATION MAY CONDUCT ELECTION -- MUNICIPALITIES, WATER OR S
- 63-1310 DESTRUCTION OF PERSONAL PROPERTY.
- 63-1311 FEES FOR SERVICES.
- 63-1311A ADVERTISEMENT OF AND HEARING ON FEE INCREASES.
- 63-1312 MUNICIPAL PROPERTY TAXES -- NOTIFICATION OF VALUATION.
- 63-1313 LIMITATION ON PROPERTY TAXES -- VALUE OF REAL AND PERSONAL PROPERTY -- SPECIAL TAX LEVIES.
- 63-1314 COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.
- CHAPTER 14 ENFORCEMENT -- PENALTIES
- CHAPTER 15 COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS
- CHAPTER 16 PREPAYMENT OF TAXES
- CHAPTER 17 TAXATION OF FOREST LANDS AND FOREST PRODUCTS
- 63-1701 DEFINITIONS.
- 63-1702 LANDS OF LESS THAN FIVE ACRES.
- 63-1703 CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER -- LIMITATIONS.
- 63-1704 LARGE-SIZE FOREST TRACTS.
- 63-1705 TAXATION OF FOREST LANDS UNDER THE PRODUCTIVITY OPTION.
- 63-1706 YIELD TAX ON APPLICABLE FOREST PRODUCTS.
- 63-1707 EXAMINATION OF RECORDS.
- 63-1708 PROPERTY EXEMPT FROM TAXATION.
- CHAPTER 2 DEFINITIONS -- GENERAL PROVISIONS
- 63-201 DEFINITIONS.
- 63-202 OFFICIAL RECORDS.
- 63-203 ALL PROPERTY SUBJECT TO PROPERTY TAXATION.
- 63-204 CLASSES OF PROPERTY.
- 63-205 ASSESSMENT -- MARKET VALUE FOR ASSESSMENT PURPOSES.
- 63-205A ASSESSMENT -
- 63-206 LIEN OF PROPERTY TAXES.
- 63-207 ASSESSMENT OF PROPERTY.
- 63-208 RULES PERTAINING TO MARKET VALUE -- DUTY OF ASSESSORS.
- 63-209 ASSESSOR'S PLAT RECORD.
- 63-210 TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.
- 63-211 ABSTRACT OF STATE LANDS.
- 63-212 ESTATES -- CLAIMANTS -- AGENTS -- UNDIVIDED INTEREST.
- 63-213 DOUBLE ASSESSING PROHIBITED.
- 63-214 DESCRIPTION OF PROPERTY.
- 63-215 LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
- 63-216 NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE.
- 63-217 FILING OF MATERIAL BY MAIL OR PRIVATE DELIVERY SERVICES.
- 63-218 REPRODUCTION OF RECORDS -- DESTRUCTION OF ORIGINALS AUTHORIZED -- ADMISSIBILITY IN EVIDENCE.
- 63-219 UNIFORM PROPERTY ROLLS AND RELATED DOCUMENTS.
- 63-220 TAX EXTENSIONS AS DISASTER RELIEF.
- CHAPTER 23 LICENSE TAXES
- 63-2301 LICENSES PREPARED -- PRINTED -- ACCOUNTING.
- 63-2302 LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS.
- 63-2303 PAWNBROKER'S LICENSE.
- 63-2304 AUCTIONEER'S LICENSE.
- 63-2305 BRIDGE AND FERRY LICENSE.
- 63-2306 MONTHLY SETTLEMENT FOR LICENSES -- APPLICATION OF LICENSE MONEY.
- 63-2307 SUITS FOR RECOVERY OF LICENSE TAX.
- 63-2308 PRODUCTION OF LICENSE -- PLEA OF RECOVERY IN CIVIL ACTION.
- 63-2309 PENALTY FOR VIOLATIONS.
- CHAPTER 24 FUELS TAX
- 63-2401 DEFINITIONS.
- 63-2402 IMPOSITION OF TAX UPON MOTOR FUEL.
- 63-2403 RECEIPT OF MOTOR FUEL -- DETERMINATION.
- 63-2404 METHOD OF MEASUREMENT OF GALLONS RECEIVED.
- 63-2405 PAYMENT OF TAX.
- 63-2406 DISTRIBUTOR REPORTS.
- 63-2407 DEDUCTIONS AUTHORIZED.
- 63-2408 AIRCRAFT ENGINE FUEL TAX.
- 63-2410 REFUND OF GASOLINE TAX PROCEDURE.
- 63-2411 PURCHASE OF GASOLINE BY RETAIL DEALERS.
- 63-2412 DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT ENGINE FUEL.
- 63-2418 DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS.
- 63-2421 USE TAX -- RETURNS AND PAYMENT OF USE TAX BY CONSUMERS.
- 63-2423 CREDITS AND REFUNDS TO CONSUMERS.
- 63-2424 GASEOUS FUELS.
- 63-2425 DYED FUEL AND OTHER UNTAXED FUEL PROHIBITED FOR USE ON A HIGHWAY -- PENALTIES.
- 63-2427 ADMINISTRATION.
- 63-2427A DISTRIBUTOR'S LICENSE.
- 63-2427B LICENSED GASEOUS FUELS DISTRIBUTORS -- REPORTS.
- 63-2427C REVOCATION AND SUSPENSION OF LICENSE -- PENALTIES.
- 63-2428 BONDING.
- 63-2429 REQUIRED RECORDS.
- 63-2430 REVOCATION OR CANCELLATION OF LICENSE.
- 63-2431 TAX IN LIEU OF ALL OTHER TAXES IMPOSED.
- 63-2432 CIVIL ACTION TO PREVENT DOING BUSINESS WITHOUT LICENSE -- INJUNCTION.
- 63-2433 DOING BUSINESS WITHOUT A LICENSE -- PENALTIES.
- 63-2434 ENFORCEMENT PROVISIONS.
- 63-2436 REPORTS OF IMPORTATIONS BY CARRIER -- CONTENTS.
- 63-2437 INSTATE PIPELINE TERMINAL AND STORAGE REPORTS.
- 63-2438 INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.
- 63-2439 REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.
- 63-2440 EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS.
- 63-2441 PENALTIES.
- 63-2442 EXCHANGE OF INFORMATION AGREEMENTS.
- 63-2442A INTERNATIONAL FUEL TAX AGREEMENT AND OTHER AGREEMENTS BETWEEN JURISDICTIONS.
- 63-2443 VIOLATIONS AND PENALTIES.
- 63-2444 EFFECT OF TRIBAL AGREEMENTS.
- CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES
- 63-2501 PURPOSE.
- 63-2502 DEFINITIONS.
- 63-2503 PERMITS.
- 63-2504 QUALIFICATIONS OF WHOLESALERS.
- 63-2505 TRANSPORTATION OF CIGARETTES.
- 63-2506 IMPOSITION OF TAX.
- 63-2507 STAMPS TO BE PRINTED -- AFFIXED TO INDIVIDUAL PACKAGES.
- 63-2508 STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.
- 63-2509 COMPENSATION FOR AFFIXING STAMPS.
- 63-2510 PAYMENT OF TAX -- RETURNS -- ACCOUNTING FOR STAMPS.
- 63-2510A BONDING.
- 63-2511 RECORDS TO BE KEPT -- INSPECTION.
- 63-2512 PENALTIES.
- 63-2513 CONTRABAND ARTICLES.
- 63-2514 SEARCH AND SEIZURE.
- 63-2515 COMPROMISE AND CONFISCATION.
- 63-2516 COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO.
- 63-2517 JURISDICTION OVER NONRESIDENTS.
- 63-2519 CIVIL ACTION -- INJUNCTION.
- 63-2520 DISTRIBUTION OF MONEYS COLLECTED.
- 63-2521 REFUNDS -- LIMITATIONS -- INTEREST.
- 63-2522 IMPOSITION AND RATE OF TAX.
- 63-2523 PROHIBITIONS.
- 63-2525 CRIMINAL PENALTIES.
- 63-2526 ADMINISTRATIVE SANCTIONS.
- 63-2527 GENERAL PROVISIONS.
- 63-2528 DEFINITIONS.
- 63-2529 APPLICABILITY.
- 63-2551 TOBACCO PRODUCTS TAX -- DEFINITIONS.
- 63-2552 TAX IMPOSED -- RATE.
- 63-2552A ADDITIONAL TAX IMPOSED -- RATE.
- 63-2552B TOBACCO PRODUCTS USE TAX.
- 63-2553 LEGISLATIVE INTENT.
- 63-2554 PERMIT REQUIRED.
- 63-2555 BOOKS AND RECORDS TO BE PRESERVED -- ENTRY AND INSPECTION BY COMMISSION.
- 63-2556 PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.
- 63-2557 INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER -- PRESERVATION -- INSPECTION.
- 63-2558 RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION -- PRESERVATION -- INSPECTION.
- 63-2559 WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
- 63-2560 TAX PAYABLE MONTHLY -- RETURNS -- OTHER THAN MONTHLY RETURNS -- PROCEDURE.
- 63-2561 TITLE OF ACT.
- 63-2562 ADDITIONS AND PENALTIES.
- 63-2563 COLLECTION AND ENFORCEMENT.
- 63-2564 DISTRIBUTION OF TAX REVENUES.
- 63-2565 REFUNDS, LIMITATIONS, INTEREST.
- CHAPTER 26 COUNTY SALES TAX
- CHAPTER 27 LICENSE TAX ON ELECTRICITY
- 63-2701 STATEMENT OF ELECTRIC GENERATING COMPANIES -- TAX.
- 63-2702 PAYMENT OF TAX -- DISTRIBUTION OF REVENUE -- INTEREST ON DELINQUENCIES.
- 63-2702A REFUNDS -- LIMITATIONS -- INTEREST.
- 63-2703 CERTIFICATE OF PRODUCER -- CONTENTS.
- 63-2704 STATEMENT OF KILOWATT HOURS PRODUCED.
- 63-2705 EXEMPTION OF ELECTRICITY FOR PUMPING WATER FOR IRRIGATION PURPOSES.
- 63-2706 COMPLIANCE BY SUBSEQUENT OWNERS.
- 63-2707 PENALTY FOR FALSE STATEMENT OR AFFIDAVIT.
- 63-2708 COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO.
- 63-2711 SEPARABILITY.
- CHAPTER 28 TAXATION OF PROFITS OF MINES
- 63-2801 VALUATION OF MINES FOR TAXATION.
- 63-2802 NET PROFITS DEFINED.
- 63-2803 STATEMENT OF NET PROFITS.
- 63-2804 STATEMENT AS TO ENTIRE GROUP.
- 63-2805 FALSE STATEMENTS CONSTITUTE PERJURY.
- 63-2806 EXAMINATION OF BOOKS -- PENALTY FOR FALSE STATEMENT.
- 63-2807 CONFIDENTIAL INFORMATION -- PENALTY FOR DISCLOSURE.
- 63-2808 ASSESSMENT WITHOUT STATEMENT.
- 63-2809 ASSESSMENT BOOK.
- 63-2810 GENERAL DUTIES OF OFFICERS.
- 63-2811 COLLECTION OF TAX LIEN.
- CHAPTER 3 ASSESSMENT OF REAL AND PERSONAL PROPERTY
- 63-301 TIME OF ASSESSMENT -- PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND MISSED PROPERTY ROLL.
- 63-301A NEW CONSTRUCTION ROLL.
- 63-302 LIST OF TAXABLE PERSONAL PROPERTY.
- 63-303 ASSESSMENT OF MANUFACTURED HOMES.
- 63-304 MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY.
- 63-305 REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL PROPERTY.
- 63-306 LISTING OF PROPERTY BY OWNER, AGENT OR FIDUCIARY.
- 63-307 OWNERSHIP IDENTIFICATION.
- 63-308 VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER.
- 63-309 IMPROVEMENTS ON EXEMPT AND RAILROAD RIGHTS-OF-WAY LANDS -- EQUITY IN STATE PROPERTY.
- 63-310 COMPLETION AND DELIVERY OF PROPERTY ROLL.
- 63-311 COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
- 63-312 AFFIDAVIT TO COMPLETED ROLL -- EFFECT OF FAILURE TO MAKE AFFIDAVIT.
- 63-313 SPECIAL PROVISIONS FOR TRANSIENT PERSONAL PROPERTY.
- 63-314 COUNTY VALUATION PROGRAM TO BE CARRIED ON BY ASSESSOR.
- 63-315 ASSESSMENT RATIOS AND THE DETERMINATION OF ADJUSTED MARKET VALUE FOR ASSESSMENT PURPOSES FOR SCHOOL DISTRICTS.
- 63-316 ADJUSTMENT OF ASSESSED VALUE -- COMPLETION OF ASSESSMENT PROGRAM BY STATE TAX COMMISSION -- PAYMENT OF COSTS.
- 63-317 OCCUPANCY TAX -- PROCEDURES.
- CHAPTER 30 INCOME TAX
- 63-3001 TITLE.
- 63-3002 DECLARATION OF INTENT.
- 63-3003 DEFINITIONS.
- 63-3004 INTERNAL REVENUE CODE.
- 63-3005 PERSON.
- 63-3006 CORPORATION.
- 63-3006A LIMITED LIABILITY COMPANY -- CLASSIFICATION AND TAXATION.
- 63-3006B PARTNERSHIP.
- 63-3006C PASS-THROUGH ENTITY.
- 63-3007 FIDUCIARY.
- 63-3008 INDIVIDUAL.
- 63-3009 TAXPAYER.
- 63-3010 TAXABLE YEAR.
- 63-3011 GROSS INCOME.
- 63-3011A ADJUSTED GROSS INCOME.
- 63-3011B TAXABLE INCOME.
- 63-3011C IDAHO TAXABLE INCOME.
- 63-3012 INCLUDES AND INCLUDING.
- 63-3013 RESIDENT.
- 63-3013A PART-YEAR RESIDENT.
- 63-3014 NONRESIDENT.
- 63-3015 QUALIFIED FUNERAL TRUSTS.
- 63-3016 PAID OR INCURRED AND PAID OR ACCRUED.
- 63-3017 EMPLOYER.
- 63-3018 EMPLOYEE.
- 63-3020 FARMER.
- 63-3021 NET OPERATING LOSS.
- 63-3022 ADJUSTMENTS TO TAXABLE INCOME.
- 63-3022A DEDUCTION OF CERTAIN RETIREMENT BENEFITS.
- 63-3022B DEDUCTION FOR INSULATION OF RESIDENCES.
- 63-3022C DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE.
- 63-3022D DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES.
- 63-3022E HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES.
- 63-3022F COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT.
- 63-3022G MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT.
- 63-3022H DEDUCTION OF CAPITAL GAINS.
- 63-3022I ADOPTION EXPENSES.
- 63-3022J DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT.
- 63-3022K MEDICAL SAVINGS ACCOUNT.
- 63-3022L INDIVIDUALS WHO ARE OFFICERS, DIRECTORS OR OWNERS OF AN INTEREST IN A PASS-THROUGH ENTITY OR BENEFICIARIES OF A TRUST OR ESTATE.
- 63-3022M EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME.
- 63-3022N MARRIAGE PENALTY ADJUSTMENT.
- 63-3022O ADJUSTMENT -- PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001, AND BEFORE DECEMBER 31, 2007 -- EXPENSES OF ELEMENTARY AND SECONDARY TEACHERS -- SMALL BUSINESS EXPENSES -- LIMITATIONS ON ASSESSMENT
- 63-3022P HEALTH INSURANCE COSTS.
- 63-3022Q LONG-TERM CARE INSURANCE.
- 63-3023 TRANSACTING BUSINESS.
- 63-3024 INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS.
- 63-3024A FOOD TAX CREDITS AND REFUNDS.
- 63-3025 TAX ON CORPORATE INCOME.
- 63-3025A FRANCHISE TAX.
- 63-3025B ORGANIZATIONS EXEMPT FROM THE TAX IMPOSED BY THIS CHAPTER.
- 63-3025C CORPORATIONS EXEMPT FROM MINIMUM TAX.
- 63-3025D PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES.
- 63-3026 COMPUTING IDAHO TAXABLE INCOME OF RESIDENT INDIVIDUALS, TRUSTS AND ESTATES.
- 63-3026A COMPUTING IDAHO TAXABLE INCOME OF PART-YEAR OR NONRESIDENT INDIVIDUALS, TRUSTS AND ESTATES.
- 63-3027 COMPUTING IDAHO TAXABLE INCOME OF MULTISTATE OR UNITARY CORPORATIONS.
- 63-3027A COMPUTING IDAHO TAXABLE INCOME OF CORPORATIONS NOT SUBJECT TO SECTION 63-3027, IDAHO CODE.
- 63-3027B WATER'S-EDGE ELECTION.
- 63-3027C ELECTION IS BINDING -- TREATMENT OF DIVIDENDS.
- 63-3027D PRESUMPTIONS AND BURDENS OF PROOF.
- 63-3027E OPERATIVE DATES.
- 63-3029 CREDIT FOR INCOME TAXES PAID ANOTHER STATE.
- 63-3029A INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS -- LIMITATION.
- 63-3029B INCOME TAX CREDIT FOR CAPITAL INVESTMENT.
- 63-3029C INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMITATION.
- 63-3029D TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
- 63-3029E DEFINITIONS -- CONSTRUCTION OF TERMS.
- 63-3029F SPECIAL CREDIT AVAILABLE -- NEW EMPLOYEES.
- 63-3029G CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE -- CARRY FORWARD.
- 63-3029I INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT.
- 63-3029J INCENTIVE INCOME TAX INVESTMENT CREDIT.
- 63-3029K TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES.
- 63-3029M INCOME TAX CREDIT FOR CAPITAL INVESTMENT IN BIOFUEL INFRASTRUCTURE.
- 63-3029P PRIORITY OF CREDITS.
- 63-3030 PERSONS REQUIRED TO MAKE RETURNS OF INCOME.
- 63-3030A MANDATE TO COMPEL RETURN.
- 63-3031 JOINT RETURNS.
- 63-3032 TIME FOR FILING INCOME TAX RETURNS.
- 63-3033 EXTENSION OF TIME.
- 63-3034 PAYMENT OF TAX.
- 63-3035 STATE WITHHOLDING TAX ON PERCENTAGE BASIS -- WITHHOLDING, COLLECTION AND PAYMENT OF TAX.
- 63-3035A STATE INCOME TAX WITHHOLDING TAX ON LOTTERY WINNINGS.
- 63-3035B JOINT POWER AUTHORIZATION.
- 63-3035C REVOCATION AND SUSPENSION OF WITHHOLDING ACCOUNTS -- PENALTIES.
- 63-3036 STATE WITHHOLDING TAX FOR FARMERS.
- 63-3036A PAYMENT OF ESTIMATED TAX.
- 63-3036B PASS-THROUGH ENTITIES -- BACKUP WITHHOLDING.
- 63-3037 INFORMATION RETURNS.
- 63-3038 ADMINISTRATION.
- 63-3039 RULES AND REGULATIONS -- PUBLICATION OF STATISTICS AND LAW.
- 63-3040 EXAMINATION OF RETURN AND DETERMINATION OF TAX.
- 63-3041 OVERPAYMENTS.
- 63-3042 EXAMINATION OF BOOKS AND WITNESSES.
- 63-3043 CONTEMPT.
- 63-3044 DEFICIENCY IN TAX.
- 63-3045 NOTICE OF REDETERMINATION OR DEFICIENCY -- INTEREST.
- 63-3045A ASSESSMENT OF TAX.
- 63-3045B FINAL DECISIONS OF THE COMMISSION.
- 63-3046 PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY.
- 63-3046A INTEREST ON UNDERPAYMENT OF ESTIMATED TAX.
- 63-3046B FAILURE TO FILE PARTNERSHIP RETURN.
- 63-3047 COMPROMISED CASES.
- 63-3048 ADJUSTED OR COMPROMISED CASES -- SETTLEMENT AND CLOSING AGREEMENTS.
- 63-3049 JUDICIAL REVIEW.
- 63-3050 ACTION TO COLLECT UNPAID TAX OR DEFICIENCY.
- 63-3051 PROPERTY SUBJECT TO LIEN.
- 63-3055 RELEASE OR SUBORDINATION OF INCOME TAX LIEN.
- 63-3056 ACTION TO ENFORCE LIEN.
- 63-3057 DISTRAINT ON PERSONAL PROPERTY.
- 63-3058 EXEMPT PROPERTY.
- 63-3059 LEVY OR DISTRAINT WARRANT.
- 63-3060 PROCEEDINGS ON LEVY OR DISTRAINT.
- 63-3061 SUCCESSIVE SEIZURES.
- 63-3061A NOTICE OF LEVY AND DISTRAINT.
- 63-3062 PRODUCTION OF BOOKS.
- 63-3063 COLLECTION BY DISTRAINT NOT EXCLUSIVE.
- 63-3064 OTHER REMEDIES PRESERVED.
- 63-3065 JEOPARDY ASSESSMENTS.
- 63-3065A JURISDICTION OVER NONRESIDENTS.
- 63-3066 LEGAL ADVISER.
- 63-3067 REVENUE RECEIVED -- STATE REFUND ACCOUNT.
- 63-3067A DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS.
- 63-3067B DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS.
- 63-3067C SUNSETTING DESIGNATIONS.
- 63-3067D DESIGNATION BY TAXPAYER -- OPPORTUNITY SCHOLARSHIP.
- 63-3068 PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND COLLECTION OF TAX.
- 63-3069 NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY.
- 63-3069A SPECIAL STATUTE OF LIMITATIONS.
- 63-3071 DESTRUCTION OF OLD RETURNS.
- 63-3072 CREDITS AND REFUNDS.
- 63-3073 INTEREST ON REFUNDS AND CREDITS.
- 63-3074 ACTIONS AGAINST STATE OF IDAHO.
- 63-3075 PENALTIES.
- 63-3076 PENALTY FOR DIVULGING INFORMATION.
- 63-3077 INFORMATION FURNISHED TO CERTAIN OFFICIALS.
- 63-3077A AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF LABOR.
- 63-3077B AGREEMENTS FOR EXCHANGE OF INFORMATION WITH INDUSTRIAL COMMISSION.
- 63-3077C AGREEMENT FOR EXCHANGE OF INFORMATION WITH DEPARTMENT OF FISH AND GAME.
- 63-3077D AGREEMENT FOR COLLECTION OF TAX.
- 63-3077E AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER.
- 63-3078 FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX.
- 63-3079 FRANCHISE TAX NOT REPEALED.
- 63-3080 NOT A PROPERTY TAX.
- 63-3082 ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN.
- 63-3083 "PERSON" DEFINED.
- 63-3084 TAX ADDITIONAL TO OTHER INCOME TAXES.
- 63-3085 DATE TAX DUE AND PAYABLE.
- 63-3086 PERSONS EXEMPT FROM TAX.
- 63-3087 COLLECTION AND ENFORCEMENT.
- CHAPTER 31 ANTICIPATION OF REVENUE BY TAXING DISTRICTS
- 63-3101 TAXING DISTRICT DEFINED.
- 63-3102 AUTHORITY TO BORROW MONEY.
- 63-3103 SALE OF REVENUE ANTICIPATION BONDS OR NOTES.
- 63-3104 CREATION OF FUND TO PAY BONDS OR NOTES AT MATURITY -- PAYMENT OF BONDS OR NOTES.
- 63-3105 TAX LEVY TO COVER DEFICIENCY IN BOND OR NOTE PAYMENTS.
- 63-3106 ISSUANCE AND SALE OF REFUNDING BONDS OR NOTES BY TAXING DISTRICTS TO PAY FOR REVENUE ANTICIPATION BONDS OR NOTES.
- 63-3107 CONSTRUCTION.
- 63-3108 NECESSARY ACTIONS AUTHORIZED.
- CHAPTER 32 ANTICIPATION OF REVENUE BY STATE
- CHAPTER 34 COLLECTION OF TAXES AND LICENSE FEES
- CHAPTER 35 COOPERATIVE ELECTRICAL ASSOCIATIONS -- TAXING GROSS EARNINGS
- 63-3501 DEFINITIONS.
- 63-3502 LEVY OF TAX ON ANNUAL GROSS ELECTRICAL EARNINGS.
- 63-3502A LEVY OF TAX ON ANNUAL GROSS NATURAL GAS EARNINGS.
- 63-3502B LEVY OF TAX ON WIND ENERGY OR GEOTHERMAL ENERGY ELECTRICAL PRODUCTION.
- 63-3503 FILING OPERATORS' STATEMENT -- ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM ELECTRICAL ASSOCIATIONS BY STATE TAX COMMISSION.
- 63-3503A FILING OPERATORS' STATEMENT -- ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM NATURAL GAS ASSOCIATIONS BY STATE TAX COMMISSION.
- 63-3503B FILING OPERATORS' STATEMENTS -- ALLOTMENT AND APPORTIONMENT OF TAX DUE FROM PRODUCERS OF ELECTRICITY BY MEANS OF WIND ENERGY OR GEOTHERMAL ENERGY BY STATE TAX COMMISSION.
- 63-3504 COLLECTION BY COUNTY TREASURER -- PENALTY AND INTEREST IMPOSED WHEN DELINQUENT.
- 63-3505 TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.
- 63-3506 ASSESSMENT OF NONOPERATING PROPERTY BY ASSESSOR.
- CHAPTER 36 SALES TAX
- 63-3601 TITLE OF ACT.
- 63-3602 DEFINITIONS.
- 63-3603 FARMING.
- 63-3604 IN THIS STATE -- IN THE STATE.
- 63-3605 INCLUDES AND INCLUDING.
- 63-3605A LOGGING.
- 63-3605B MINING.
- 63-3606 NEW MANUFACTURED HOME.
- 63-3606A MODULAR BUILDING.
- 63-3606B MOTOR VEHICLE.
- 63-3607 PERSON.
- 63-3608 PURCHASE.
- 63-3609 RETAIL SALE -- SALE AT RETAIL.
- 63-3610 RETAILER.
- 63-3611 RETAILER ENGAGED IN BUSINESS IN THIS STATE.
- 63-3612 SALE.
- 63-3613 SALES PRICE.
- 63-3614 SELLER.
- 63-3615 STORAGE -- USE.
- 63-3615A SUBSTANTIAL NEXUS.
- 63-3616 TANGIBLE PERSONAL PROPERTY.
- 63-3618 TAXPAYER.
- 63-3619 IMPOSITION AND RATE OF THE SALES TAX.
- 63-3620 PERMITS -- ISSUANCE -- REVOCATION -- PENALTIES.
- 63-3620A REVOCATION, SUSPENSION OR EXPIRATION OF PERMITS HELD BY PERSONS NOT ACTIVELY ENGAGED IN BUSINESS.
- 63-3620B AGREEMENTS TO COLLECT AND REMIT SALES TAX.
- 63-3620C PROMOTER SPONSORED EVENTS.
- 63-3621 IMPOSITION AND RATE OF THE USE TAX -- EXEMPTIONS.
- 63-3621A USE TAX ON TRANSIENT EQUIPMENT.
- 63-3622 EXEMPTIONS -- EXEMPTION AND RESALE CERTIFICATES -- PENALTIES.
- 63-3622A PROHIBITED TAXES.
- 63-3622AA EXEMPTION FOR OFFICIAL DOCUMENTS.
- 63-3622B OUT-OF-STATE CONTRACTS.
- 63-3622BB RESEARCH AND DEVELOPMENT AT THE INEEL.
- 63-3622C MOTOR FUELS SUBJECT TO TAX.
- 63-3622CC RAILROAD ROLLING STOCK.
- 63-3622D PRODUCTION EXEMPTION.
- 63-3622DD PARTS FOR RAILROAD ROLLING STOCK.
- 63-3622E CONTAINERS.
- 63-3622EE PURCHASES FOR THE FEDERAL SPECIAL SUPPLEMENTAL FOOD PROGRAM FOR WOMEN, INFANTS AND CHILDREN (WIC).
- 63-3622F UTILITIES.
- 63-3622FF PURCHASES MADE WITH FEDERAL FOOD STAMPS -- FEDERAL FOOD, CONSERVATION AND ENERGY ACT COUPONS.
- 63-3622G HEATING MATERIALS.
- 63-3622GG AIRCRAFT.
- 63-3622HH PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING RECREATION-RELATED VEHICLES.
- 63-3622I LITERATURE.
- 63-3622II MONEY-OPERATED DISPENSING EQUIPMENT.
- 63-3622J SCHOOL, CHURCH AND SENIOR CITIZEN MEALS.
- 63-3622JJ LOGGING EXEMPTION.
- 63-3622K OCCASIONAL SALES.
- 63-3622KK INCIDENTAL SALES BY RELIGIOUS CORPORATIONS OR SOCIETIES.
- 63-3622L DE MINIMIS SALES.
- 63-3622LL MEDIA MEASUREMENT SERVICES EXEMPTION.
- 63-3622M LIQUOR SALES.
- 63-3622MM LIVESTOCK SOLD AT LIVESTOCK MARKETS.
- 63-3622N PRESCRIPTIONS.
- 63-3622NN CLEAN ROOMS.
- 63-3622O EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS.
- 63-3622P PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
- 63-3622PP IDAHO COMMEMORATIVE SILVER MEDALLIONS.
- 63-3622Q OUT-OF-STATE SHIPMENTS.
- 63-3622QQ EQUIPMENT USED IN ALTERNATIVE METHOD OF GENERATION OF ELECTRICITY.
- 63-3622R MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS.
- 63-3622RR RESEARCH AND DEVELOPMENT.
- 63-3622S RADIO AND TELEVISION BROADCASTING EQUIPMENT.
- 63-3622SS HUNTING OR SHOOTING SPORTS.
- 63-3622T EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
- 63-3622TT MEDIA PRODUCTION PROJECT TAX REBATE.
- 63-3622U FUNERAL SERVICES.
- 63-3622UU PERSONAL PROPERTY TAX ON RENTALS.
- 63-3622V BULLION.
- 63-3622W IRRIGATION EQUIPMENT AND SUPPLIES.
- 63-3622X POLLUTION CONTROL EQUIPMENT.
- 63-3622Y TAXATION OF AERIAL PASSENGER TRAMWAYS AND SNOWGROOMING AND SNOWMAKING EQUIPMENT.
- 63-3622Z SALES BY INDIAN TRIBES.
- 63-3623 RETURNS AND PAYMENTS.
- 63-3623A TAXES AS STATE MONEY.
- 63-3623B AMUSEMENT DEVICES.
- 63-3624 ADMINISTRATION.
- 63-3625 SECURITY FOR TAX.
- 63-3626 REFUNDS, LIMITATIONS, INTEREST.
- 63-3627 RESPONSIBILITY FOR TAXES.
- 63-3628 SUCCESSORS' LIABILITY.
- 63-3629 DEFICIENCY DETERMINATIONS.
- 63-3630 JEOPARDY DETERMINATIONS.
- 63-3631 REDETERMINATION.
- 63-3632 INTEREST ON DEFICIENCIES.
- 63-3633 PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.
- 63-3634 ADDITIONS AND PENALTIES.
- 63-3634A AUTHORITY TO ENTER AGREEMENTS.
- 63-3635 COLLECTION AND ENFORCEMENT.
- 63-3638 SALES TAX -- DISTRIBUTION.
- 63-3638A SALES TAX ON LIQUOR TO BE PAID TO LIQUOR ACCOUNT.
- 63-3640 CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.
- 63-3641 REBATE OF SALES TAXES COLLECTED.
- CHAPTER 37 INTERSTATE COMPACT
- 63-3701 MULTISTATE TAX COMPACT ENACTED.
- 63-3702 OPTIONAL REPORTING FOR SALES.
- 63-3703 APPOINTMENT TO THE MULTISTATE TAX COMMISSION.
- 63-3704 MULTISTATE TAX COMMISSION -- DESIGNATION OF ALTERNATE.
- 63-3705 ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER.
- 63-3706 MULTISTATE TAX COMPACT ADVISORY COMMITTEE -- COMPOSITION -- MEETINGS -- PURPOSE.
- 63-3707 INTERSTATE AUDITS PARTICIPATION -- LIMITATION.
- 63-3708 SHARING OF TAX INFORMATION.
- 63-3709 MULTISTATE TAX COMPACT ACCOUNT -- CREATION -- APPROPRIATIONS.
- CHAPTER 38 BOARD OF TAX APPEALS
- 63-3801 ESTABLISHMENT.
- 63-3802 MEMBERS.
- 63-3803 TERMS -- ELECTION OF CHAIRMAN.
- 63-3804 COMPENSATION.
- 63-3805 REMOVAL.
- 63-3806 APPOINTMENT OF EMPLOYEES.
- 63-3807 MEETINGS -- CALL FOR HEARINGS -- OFFICE -- QUORUM.
- 63-3808 ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS.
- 63-3809 HEARINGS -- MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE.
- 63-3810 MOTION FOR REHEARING -- REHEARING BY ENTIRE BOARD.
- 63-3811 APPEAL FROM DETERMINATION OF TAX LIABILITY.
- 63-3812 APPEAL FROM BOARD -- PAYMENT OF TAXES WHILE ON APPEAL.
- 63-3813 CONCLUSIVE DECISION.
- 63-3814 PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT.
- CHAPTER 4 APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
- 63-401 OPERATING PROPERTY ASSESSED BY STATE TAX COMMISSION.
- 63-402 NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR.
- 63-403 OPERATOR REPRESENTATIVE OF OWNER.
- 63-404 OPERATOR'S STATEMENT -- ARBITRARY ASSESSMENT.
- 63-405 ASSESSMENT OF OPERATING PROPERTY.
- 63-406 ATTENDANCE AT ASSESSMENT HEARING.
- 63-407 APPEAL OF OPERATING PROPERTY ASSESSMENTS.
- 63-408 REEXAMINATION OF VALUE -- COMPLAINT BY ASSESSOR.
- 63-409 APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING PROPERTY.
- 63-410 CERTIFICATION OF VALUE TO COUNTIES -- COMPARISONS -- SPECIAL MEETING -- ESCAPED ASSESSMENTS.
- 63-411 SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS -- NOTICE OF DELINQUENCY -- COLLECTION OF DELINQUENCY.
- CHAPTER 40 TAXPAYERS' BILL OF RIGHTS
- 63-4001 DEFINITIONS.
- 63-4002 ACQUISITION OF LOCATION INFORMATION.
- 63-4003 COMMUNICATION IN CONNECTION WITH TAX COLLECTION.
- 63-4004 HARASSMENT OR ABUSE.
- 63-4005 FALSE OR MISLEADING REPRESENTATIONS.
- 63-4006 UNFAIR PRACTICES.
- 63-4007 MULTIPLE TAX OBLIGATIONS.
- 63-4008 RECORDING OF INTERVIEWS.
- 63-4009 INSTALLMENT PAYMENTS.
- 63-4010 QUOTAS PROHIBITED.
- 63-4011 CIVIL LIABILITY.
- CHAPTER 41 SPECIAL DISTRICT DISSOLUTION ACT
- 63-4101 SHORT TITLE.
- 63-4102 DEFINITION.
- 63-4103 PETITIONS FOR DISSOLUTION OF SPECIAL DISTRICTS.
- 63-4104 NONFUNCTIONING DISTRICT.
- 63-4105 PROPERTY AND FUNDS -- DISPOSITION UPON DISSOLUTION.
- 63-4106 PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION -- SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS.
- CHAPTER 42 ILLEGAL DRUG STAMP TAX ACT
- 63-4201 SHORT TITLE.
- 63-4202 DEFINITIONS.
- 63-4203 ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
- 63-4204 STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION.
- 63-4205 STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.
- 63-4206 CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION -- IMMUNITY FROM PROSECUTION -- PENALTY FOR DISCLOSURE.
- 63-4207 CIVIL PENALTY -- CRIMINAL PENALTY -- STATUTE OF LIMITATIONS.
- 63-4208 COMMISSION TO ADMINISTER TAX -- JEOPARDY ASSESSMENT -- INAPPLICABILITY OF HOMESTEAD EXEMPTION -- BURDEN OF PROOF -- OTHER SECTIONS APPLICABLE.
- 63-4209 DISTRIBUTION OF TAX REVENUES.
- 63-4210 LAWFUL POSSESSION.
- 63-4211 THIRD PARTY AND EXEMPTION CLAIMS -- ACTIONS AGAINST STATE OF IDAHO.
- CHAPTER 44 THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
- 63-4401 SHORT TITLE.
- 63-4402 DEFINITIONS.
- 63-4403 ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT.
- 63-4404 REAL PROPERTY IMPROVEMENT TAX CREDIT.
- 63-4405 ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS.
- 63-4406 LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES.
- 63-4407 RECAPTURE.
- 63-4408 SALES AND USE TAX INCENTIVES -- REBATES -- RECAPTURE.
- 63-4409 ADMINISTRATION.
- CHAPTER 45 NEW CAPITAL INVESTMENTS INCENTIVE ACT
- CHAPTER 5 EQUALIZATION OF ASSESSMENTS
- 63-501 MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION.
- 63-501A TAXPAYER'S RIGHT TO APPEAL.
- 63-502 FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS.
- 63-503 NEW AND ADDITIONAL ASSESSMENTS.
- 63-504 LIEN OF UNPAID PERSONAL PROPERTY TAXES ON REAL PROPERTY.
- 63-505 PRODUCTION OF EVIDENCE BY COUNTY OFFICIALS AND OTHERS.
- 63-506 NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES.
- 63-507 RECORD OF PROCEEDINGS.
- 63-508 COMPLETION OF PROPERTY ROLL AFTER EQUALIZATION.
- 63-509 DELIVERY OF ROLLS TO COUNTY AUDITOR -- ABSTRACTS OF ROLLS.
- 63-510 NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION.
- 63-511 APPEALS FROM COUNTY BOARD OF EQUALIZATION.
- CHAPTER 6 EXEMPTIONS FROM TAXATION
- 63-601 ALL PROPERTY SUBJECT TO TAXATION.
- 63-602 PROPERTY EXEMPT FROM TAXATION.
- 63-602A PROPERTY EXEMPT FROM TAXATION -- GOVERNMENT PROPERTY.
- 63-602AA PROPERTY EXEMPT FROM TAXATION -- EXCEPTIONAL SITUATIONS.
- 63-602B PROPERTY EXEMPT FROM TAXATION -- RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
- 63-602BB PARTIAL EXEMPTION FOR REMEDIATED LAND.
- 63-602C PROPERTY EXEMPT FROM TAXATION -- FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
- 63-602CC PROPERTY EXEMPT FROM TAXATION -- QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
- 63-602D PROPERTY EXEMPT FROM TAXATION -- CERTAIN HOSPITALS.
- 63-602DD MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP.
- 63-602E PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.
- 63-602EE PROPERTY EXEMPT FROM TAXATION -- CERTAIN TANGIBLE PERSONAL PROPERTY.
- 63-602F PROPERTY EXEMPT FROM TAXATION.
- 63-602G PROPERTY EXEMPT FROM TAXATION -- HOMESTEAD.
- 63-602GG PROPERTY EXEMPT FROM TAXATION -- LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.
- 63-602H VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.
- 63-602HH PROPERTY EXEMPT FROM TAXATION -- SIGNIFICANT CAPITAL INVESTMENTS.
- 63-602I PROPERTY EXEMPT FROM TAXATION -- HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.
- 63-602II PROPERTY EXEMPT FROM TAXATION -- UNUSED INFRASTRUCTURE.
- 63-602J PROPERTY EXEMPT FROM TAXATION -- MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.
- 63-602JJ PROPERTY EXEMPT FROM TAXATION -- CERTAIN OPERATING PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND ENERGY OR BY MEANS OF GEOTHERMAL ENERGY.
- 63-602K PROPERTY EXEMPT FROM TAXATION -- SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND.
- 63-602KK PROPERTY EXEMPT FROM TAXATION -- CERTAIN PERSONAL PROPERTY.
- 63-602L PROPERTY EXEMPT FROM TAXATION -- INTANGIBLE PERSONAL PROPERTY.
- 63-602M PROPERTY EXEMPT FROM TAXATION -- CERTAIN SECURED DUES AND CREDITS.
- 63-602N PROPERTY EXEMPT FROM TAXATION -- IRRIGATION WATER AND STRUCTURES -- OPERATING PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.
- 63-602NN PROPERTY EXEMPT FROM TAXATION -- CERTAIN BUSINESS PROPERTY.
- 63-602O PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR GENERATING AND DELIVERING ELECTRICAL POWER FOR IRRIGATION OR DRAINAGE PURPOSES AND PROPERTY USED FOR TRANSMITTING AND DELIVERING NATURAL GAS
- 63-602P PROPERTY EXEMPT FROM TAXATION -- FACILITIES FOR WATER OR AIR POLLUTION CONTROL.
- 63-602Q PROPERTY EXEMPT FROM TAXATION -- CERTAIN COOPERATIVE TELEPHONE LINES.
- 63-602R PROPERTY EXEMPT FROM TAXATION -- AGRICULTURAL CROPS.
- 63-602S PROPERTY EXEMPT FROM TAXATION -- FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE.
- 63-602T PROPERTY EXEMPT FROM TAXATION -- PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.
- 63-602U PROPERTY EXEMPT FROM TAXATION -- PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN A PUBLIC OR PRIVATE WAREHOUSE STRUCTURE, AND DESIGNATED FOR SHIPMENT OUT OF THE STATE TO BE CONSIDERED I
- 63-602V PROPERTY EXEMPT FROM TAXATION -- PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.
- 63-602W BUSINESS INVENTORY EXEMPT FROM TAXATION -- BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING.
- 63-602X PROPERTY EXEMPT FROM TAXATION -- CASUALTY LOSS.
- 63-602Y PROPERTY EXEMPT FROM TAXATION -- EFFECT OF CHANGE OF STATUS.
- 63-602Z EXEMPTION FROM OCCUPANCY TAX.
- 63-603 ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION OR DRAINAGE -- REDUCTION OF ASSESSMENT IN ACCORDANCE WITH EXEMPTION -- CREDIT ON CUSTOMERS' BILLS OR PAYMENT TO CONSUMERS.
- 63-604 LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.
- 63-605 LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.
- 63-606A SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.
- CHAPTER 7 PROPERTY TAX RELIEF
- 63-701 DEFINITIONS.
- 63-702 CLAIM IS PERSONAL -- EXCEPTIONS.
- 63-703 PROCEDURE FOR FILING CLAIMS.
- 63-704 AMOUNT OF PROPERTY TAX REDUCTION.
- 63-705 PUBLICATION OF CHANGES IN INCOME LIMITATIONS AND PROPERTY TAX REDUCTION AMOUNTS.
- 63-706 TIME REQUIREMENTS FOR FILING CLAIM.
- 63-707 PROCEDURE AFTER CLAIM APPROVAL.
- 63-708 RECOVERY OF ERRONEOUS CLAIMS.
- 63-709 REIMBURSEMENT BY STATE TAX COMMISSION.
- 63-710 PROCEDURE AFTER REIMBURSEMENT.
- 63-711 CANCELLATION OF TAXES -- HARDSHIP AND CASUALTY LOSSES -- SPECIAL.
- 63-712 SHORT TITLE.
- 63-713 DEFINITIONS.
- 63-714 APPLICATION -- DEFERRAL OF PROPERTY TAX.
- 63-715 PROCEDURES -- APPEALS.
- 63-716 DEFERRAL -- INTEREST -- LIEN -- PRIORITY.
- 63-717 REIMBURSEMENT BY STATE TAX COMMISSION.
- 63-718 EVENTS TERMINATING DEFERRAL -- PAYMENT OF DEFERRED TAX AND INTEREST.
- 63-719 TAX DEED FOR DEFICIENCY IN REPAYMENT.
- 63-720 RECOVERY OF ERRONEOUS AND OTHER IMPROPER DEFERRALS.
- 63-721 KNOWINGLY FILING A FALSE CLAIM A MISDEMEANOR.
- CHAPTER 8 LEVY AND APPORTIONMENT OF TAXES
- 63-801 ANNUAL STATE PROPERTY TAX LEVY.
- 63-802 LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES -- EXCEPTIONS.
- 63-802A NOTICE OF BUDGET HEARING.
- 63-802C ELECTION TO CREATE A NEW TAXING DISTRICT.
- 63-803 CERTIFICATION OF BUDGETS IN DOLLARS.
- 63-804 FILING COPY OF BUDGET.
- 63-805 ANNUAL LEVIES.
- 63-806 WARRANT REDEMPTION FUND.
- 63-807 LEVY BY NEW TAXING UNITS -- DUTIES OF AUDITOR.
- 63-808 RECORD OF PROCEEDINGS.
- 63-809 UNAUTHORIZED LEVY -- NOTIFICATION BY STATE TAX COMMISSION -- ACTION TO SET ASIDE.
- 63-810 ERRONEOUS LEVY -- CORRECTIVE ACTION.
- 63-811 COMPUTATION OF PROPERTY TAXES -- DUTY OF COUNTY AUDITOR.
- 63-812 ACCOUNTING AND COLLECTION OF PROPERTY TAXES.
- CHAPTER 9 PAYMENT AND COLLECTION OF PROPERTY TAXES
- 63-901 PROPERTY TAXES PAYABLE ONLY IN LEGAL TENDER.
- 63-902 PROPERTY TAX NOTICE AND RECEIPTS -- DUTY OF TAX COLLECTOR.
- 63-903 WHEN PAYABLE.
- 63-904 SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PERSONAL PROPERTY.
- 63-905 RECEIPT FOR PROPERTY TAXES PAID.
- 63-906 INTERIM PAYMENT ACCOUNT -- RECEIPT FOR DEPOSITS.
- 63-907 ENTRY OF DELINQUENT TAX -- DUTY OF COUNTY TREASURER.