Idaho Title 63 — Revenue and Taxation

841 sections hosted, reproduced from the official public-domain source.

Chapter 1 — Department of Revenue and Taxation26 sections
Chapter 2 — Definitions — General Provisions23 sections
Chapter 3 — Assessment of Real and Personal Property19 sections
Chapter 4 — Appraisal, Assessment and Taxation of Operating Property11 sections
Chapter 5 — Equalization of Assessments16 sections
Chapter 6 — Exemptions From Taxation54 sections
Chapter 7 — Property Tax Relief23 sections
Chapter 8 — Levy and Apportionment of Taxes16 sections
Chapter 9 — Payment and Collection of Property Taxes11 sections
Chapter 10 — Collection of Delinquency on Real, Personal and Operating Property15 sections
Chapter 11 — Seizure and Sale of Personal Property for Taxes19 sections
Chapter 12 — Settlement of Revenue Officers7 sections
Chapter 13 — Miscellaneous Provisions of Tax Law20 sections
Chapter 14 — Enforcement — Penalties5 sections
Chapter 15 — Collection of Taxes From Public Works Contractors5 sections
Chapter 16 — Prepayment of Taxes9 sections
Chapter 17 — Taxation of Forest Lands and Forest Products9 sections
Chapter 18 — Short-Term or Vacation Rental Marketplaces4 sections
Chapter 19 — Equalization of Assessment of Personal Property1 section
Chapter 20 — Seizure and Sale of Personal Property for Taxes1 section
Chapter 21 — Settlement of Revenue Officers1 section
Chapter 22 — Miscellaneous Provisions of Tax Law1 section
Chapter 23 — License Taxes10 sections
Chapter 24 — Fuels Tax55 sections
Chapter 25 — Cigarette and Tobacco Products Taxes50 sections
Chapter 26 — County Sales Tax7 sections
Chapter 27 — License Tax on Electricity11 sections
Chapter 28 — Taxation of Profits of Mines11 sections
Chapter 29 — The Idaho Corporate Headquarters Incentive Act of 200510 sections
Chapter 30 — Income Tax179 sections
Chapter 31 — Anticipation of Revenue by Taxing Districts8 sections
Chapter 32 — Anticipation of Revenue by State6 sections
Chapter 33 — Anticipation of Revenue by Counties1 section
Chapter 34 — Collection of Taxes and License Fees8 sections
Chapter 35 — Cooperative Electrical Associations — Taxing Gross Earnings10 sections
Chapter 36 — Sales Tax114 sections
Chapter 37 — Interstate Compact10 sections
Chapter 38 — Board of Tax Appeals15 sections
Chapter 39 — Tax on Newly Constructed and Occupied Residential and Commercial Structures1 section
Chapter 40 — Taxpayers’ Bill of Rights11 sections
Chapter 41 — Special District Dissolution Act6 sections
Chapter 42 — Illegal Drug Stamp Tax Act11 sections
Chapter 43 — [Reserved]0 sections
Chapter 44 — The Idaho Small Employer Incentive Act of 20059 sections
Chapter 45 — New Capital Investments Incentive Act2 sections