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Idaho Statutes

Title 63

Idaho Code tit. 63

Revenue and Taxation

1Department of Revenue and Taxation 2Definitions — General Provisions 3Assessment of Real and Personal Property 4Appraisal, Assessment and Taxation of Operating Property 5Equalization of Assessments 6Exemptions From Taxation 7Property Tax Relief 8Levy and Apportionment of Taxes 9Payment and Collection of Property Taxes 10Collection of Delinquency on Real, Personal and Operating Property 11Seizure and Sale of Personal Property for Taxes 12Settlement of Revenue Officers 13Miscellaneous Provisions of Tax Law 14Enforcement — Penalties 15Collection of Taxes From Public Works Contractors 16Prepayment of Taxes 17Taxation of Forest Lands and Forest Products 18Short-term or Vacation Rental Marketplaces 19Equalization of Assessment of Personal Property [repealed]Repealed 20Seizure and Sale of Personal Property for Taxes [repealed]Repealed 21Settlement of Revenue Officers [repealed]Repealed 22Miscellaneous Provisions of Tax Law [repealed]Repealed 23License Taxes 24Fuels Tax 25Cigarette and Tobacco Products Taxes 26County Sales Tax [repealed]Repealed 27License Tax on Electricity 28Taxation of Profits of Mines 29The Idaho Corporate Headquarters Incentive Act of 2005 — [Repealed]Repealed 30Income Tax 31Anticipation of Revenue by Taxing Districts 32Anticipation of Revenue by State 33[repealed]Repealed 34Collection of Taxes and License Fees 35Cooperative Electrical Associations — Taxing Gross Earnings 36Sales Tax 37Interstate Compact 38Board of Tax Appeals 39Tax on Newly Constructed and Occupied Residential and Commercial Structures [repealed]Repealed 40Taxpayers’ Bill of Rights 41Special District Dissolution Act 42Illegal Drug Stamp Tax Act 44The Idaho Small Employer Incentive Act of 2005 45New Capital Investments Incentive Act