Idaho Statutes

TITLE 63 REVENUE AND TAXATION

CHAPTER 1    DEPARTMENT OF REVENUE AND TAXATION    Download Entire Chapter (PDF)
CHAPTER 2    DEFINITIONS — GENERAL PROVISIONS    Download Entire Chapter (PDF)
CHAPTER 3    ASSESSMENT OF REAL AND PERSONAL PROPERTY    Download Entire Chapter (PDF)
CHAPTER 4    APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY    Download Entire Chapter (PDF)
CHAPTER 5    EQUALIZATION OF ASSESSMENTS    Download Entire Chapter (PDF)
CHAPTER 6    EXEMPTIONS FROM TAXATION    Download Entire Chapter (PDF)
CHAPTER 7    PROPERTY TAX RELIEF    Download Entire Chapter (PDF)
CHAPTER 8    LEVY AND APPORTIONMENT OF TAXES    Download Entire Chapter (PDF)
CHAPTER 9    PAYMENT AND COLLECTION OF PROPERTY TAXES    Download Entire Chapter (PDF)
CHAPTER 10    COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY    Download Entire Chapter (PDF)
CHAPTER 11    SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES    Download Entire Chapter (PDF)
CHAPTER 12    SETTLEMENT OF REVENUE OFFICERS    Download Entire Chapter (PDF)
CHAPTER 13    MISCELLANEOUS PROVISIONS OF TAX LAW    Download Entire Chapter (PDF)
CHAPTER 14    ENFORCEMENT — PENALTIES    Download Entire Chapter (PDF)
CHAPTER 15    COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS    Download Entire Chapter (PDF)
CHAPTER 16    PREPAYMENT OF TAXES    Download Entire Chapter (PDF)
CHAPTER 17    TAXATION OF FOREST LANDS AND FOREST PRODUCTS    Download Entire Chapter (PDF)
CHAPTER 18    SHORT-TERM OR VACATION RENTAL MARKETPLACES    Download Entire Chapter (PDF)
CHAPTER 19    EQUALIZATION OF ASSESSMENT OF PERSONAL PROPERTY [REPEALED]      
CHAPTER 20    SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES [REPEALED]      
CHAPTER 21    SETTLEMENT OF REVENUE OFFICERS [REPEALED]      
CHAPTER 22    MISCELLANEOUS PROVISIONS OF TAX LAW [REPEALED]      
CHAPTER 23    LICENSE TAXES    Download Entire Chapter (PDF)
CHAPTER 24    FUELS TAX    Download Entire Chapter (PDF)
CHAPTER 25    CIGARETTE AND TOBACCO PRODUCTS TAXES    Download Entire Chapter (PDF)
CHAPTER 26    COUNTY SALES TAX [REPEALED]      
CHAPTER 27    LICENSE TAX ON ELECTRICITY    Download Entire Chapter (PDF)
CHAPTER 28    TAXATION OF PROFITS OF MINES    Download Entire Chapter (PDF)
CHAPTER 29    THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT OF 2005 — [REPEALED]      
CHAPTER 30    INCOME TAX    Download Entire Chapter (PDF)
CHAPTER 31    ANTICIPATION OF REVENUE BY TAXING DISTRICTS    Download Entire Chapter (PDF)
CHAPTER 32    ANTICIPATION OF REVENUE BY STATE    Download Entire Chapter (PDF)
CHAPTER 33    ANTICIPATION OF REVENUE BY COUNTIES — [REPEALED]      
CHAPTER 34    COLLECTION OF TAXES AND LICENSE FEES    Download Entire Chapter (PDF)
CHAPTER 35    COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS    Download Entire Chapter (PDF)
CHAPTER 36    SALES TAX    Download Entire Chapter (PDF)
CHAPTER 37    INTERSTATE COMPACT    Download Entire Chapter (PDF)
CHAPTER 38    BOARD OF TAX APPEALS    Download Entire Chapter (PDF)
CHAPTER 39    TAX ON NEWLY CONSTRUCTED AND OCCUPIED RESIDENTIAL AND COMMERCIAL STRUCTURES [REPEALED]      
CHAPTER 40    TAXPAYERS’ BILL OF RIGHTS    Download Entire Chapter (PDF)
CHAPTER 41    SPECIAL DISTRICT DISSOLUTION ACT    Download Entire Chapter (PDF)
CHAPTER 42    ILLEGAL DRUG STAMP TAX ACT    Download Entire Chapter (PDF)
CHAPTER 44    THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005    Download Entire Chapter (PDF)
CHAPTER 45    NEW CAPITAL INVESTMENTS INCENTIVE ACT    Download Entire Chapter (PDF)

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