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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
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| CHAPTER 19 | EQUALIZATION OF ASSESSMENT OF PERSONAL PROPERTY [REPEALED] | |||
| CHAPTER 20 | SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES [REPEALED] | |||
| CHAPTER 21 | SETTLEMENT OF REVENUE OFFICERS [REPEALED] | |||
| CHAPTER 22 | MISCELLANEOUS PROVISIONS OF TAX LAW [REPEALED] | |||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| CHAPTER 26 | COUNTY SALES TAX [REPEALED] | |||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) |