GroundRules
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- Idaho Code § 63-3077D · Agreement for collection of tax.
- Idaho Code § 63-3077E · Agreements for exchange of information with the state treasurer.
- Idaho Code § 63-3077F · Information furnished to certain individuals.
- Idaho Code § 63-3077G · Agreement for exchange of information with the Idaho Department of Correction.
- Idaho Code § 63-3077H · Agreement for exchange of information with the Idaho Department of Health and Welfare.
- Idaho Code § 63-3078 · Failure to collect and pay over tax, or attempt to evade of defeat tax.
- Idaho Code § 63-3079 · Franchise tax not repealed.
- Idaho Code § 63-3080 · Not a property tax.
- Idaho Code § 63-3082 · Additional tax required when filing income tax return.
- Idaho Code § 63-3083 · "Person" defined.
- Idaho Code § 63-3084 · Tax additional to other income taxes.
- Idaho Code § 63-3085 · Date tax due and payable.
- Idaho Code § 63-3086 · Persons exempt from tax.
- Idaho Code § 63-3087 · Collection and enforcement.
- Idaho Code § 63-3101 · Taxing district defined.
- Idaho Code § 63-3102 · Authority to borrow money.
- Idaho Code § 63-3103 · Sale of revenue anticipation bonds or notes.
- Idaho Code § 63-3104 · Creation of fund to pay bonds or notes at maturity — Payment of bonds or notes.
- Idaho Code § 63-3105 · Tax levy to cover deficiency in bond or note payments.
- Idaho Code § 63-3106 · Issuance and sale of refunding bonds or notes by taxing districts to pay for revenue anticipation bonds or notes.
- Idaho Code § 63-3107 · Construction.
- Idaho Code § 63-3108 · Necessary actions authorized.
- Idaho Code § 63-3201 · Borrowing of money in anticipation of income or revenue — Limit of borrowing — Issuance of notes.
- Idaho Code § 63-3202 · Procedure for issuance of notes.
- Idaho Code § 63-3203 · Tax anticipation note redemption fund.
- Idaho Code § 63-3204 · Expenses of negotiating loan and issuing notes.
- Idaho Code § 63-3408 · Suit by attorney general — Certificate of secretary of state.
- Idaho Code § 63-3409 · Suits by attorney general on behalf of other states.
- Idaho Code § 63-3501 · Definitions.
- Idaho Code § 63-3502 · Levy of tax on annual gross electrical earnings.
- Idaho Code § 63-3502A · Levy of tax on annual gross natural gas earnings.
- Idaho Code § 63-3502B · Levy of tax on wind energy production, solar energy production, geothermal energy electrical production, RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies.
- Idaho Code § 63-3502C · EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION.
- Idaho Code § 63-3503 · Filing operators’ statement — Allotment and apportionment of tax due from electrical associations by state tax commission.
- Idaho Code § 63-3503A · Filing operators’ statement — Allotment and apportionment of tax due from natural gas associations by state tax commission.
- Idaho Code § 63-3503B · Filing operators’ statements — Allotment and apportionment of tax due from producers of electricity by means of wind energy, solar energy, or geothermal energy by state tax commission.
- Idaho Code § 63-3503C · CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies BY STATE TAX COMMISSION — rate-regulated tax fund.
- Idaho Code § 63-3504 · Collection by county treasurer — Penalty and interest imposed when delinquent.
- Idaho Code § 63-3505 · Taxes a lien on property of association or producer until paid.
- Idaho Code § 63-3506 · Assessment of property by assessor.
- Idaho Code § 63-3601 · Title of act.
- Idaho Code § 63-3602 · Definitions.
- Idaho Code § 63-3603 · Farming.
- Idaho Code § 63-3604 · In this state — In the state.
- Idaho Code § 63-3604B · Includes and including.
- Idaho Code § 63-3605C · Logging.
- Idaho Code § 63-3605E · marketplace facilitator.
- Idaho Code § 63-3605H · Mining.
- Idaho Code § 63-3605J · Modular building.
- Idaho Code § 63-3605L · Motor vehicle.
- Idaho Code § 63-3606 · New manufactured home.
- Idaho Code § 63-3606C · new park model recreational vehicle.
- Idaho Code § 63-3607 · Person.
- Idaho Code § 63-3607A · Primary or primarily.
- Idaho Code § 63-3608 · Purchase.
- Idaho Code § 63-3609 · Retail sale — Sale at retail.
- Idaho Code § 63-3610 · Retailer.
- Idaho Code § 63-3611 · Retailer engaged in business in this state.
- Idaho Code § 63-3612 · Sale.
- Idaho Code § 63-3613 · Sales price.
- Idaho Code § 63-3614 · Seller.
- Idaho Code § 63-3615 · Storage — Use.
- Idaho Code § 63-3615A · Substantial nexus.
- Idaho Code § 63-3616 · Tangible personal property.
- Idaho Code § 63-3618 · Taxpayer.
- Idaho Code § 63-3619 · Imposition and rate of the sales tax.
- Idaho Code § 63-3620 · Permits — Issuance — Revocation — Penalties.
- Idaho Code § 63-3620A · Revocation, suspension or expiration of permits held by persons not actively engaged in business.
- Idaho Code § 63-3620B · Agreements to collect and remit sales tax.
- Idaho Code § 63-3620C · Promoter-sponsored events.
- Idaho Code § 63-3620E · collection of tax by marketplace facilitators.
- Idaho Code § 63-3620F · distribution of tax collected by marketplace facilitators and out-of-state retailers.
- Idaho Code § 63-3621 · Imposition and rate of the use tax — Exemptions.
- Idaho Code § 63-3621A · Use tax on transient equipment.
- Idaho Code § 63-3622 · Exemptions — Exemption certificates and resale certificates — Penalties.
- Idaho Code § 63-3622A · Prohibited taxes.
- Idaho Code § 63-3622AA · Exemption for official documents.
- Idaho Code § 63-3622B · Out-of-state contracts.
- Idaho Code § 63-3622BB · Research and development at the Idaho national laboratory.
- Idaho Code § 63-3622C · Motor fuels subject to tax.
- Idaho Code § 63-3622CC · Railroad rolling stock.
- Idaho Code § 63-3622D · Production exemption.
- Idaho Code § 63-3622DD · Parts for railroad rolling stock.
- Idaho Code § 63-3622E · Containers.
- Idaho Code § 63-3622EE · Purchases for the federal special supplemental food program for women, infants and children (WIC).
- Idaho Code § 63-3622F · Utilities.
- Idaho Code § 63-3622FF · Purchases made with SNAP benefit cards.
- Idaho Code § 63-3622G · Heating materials.
- Idaho Code § 63-3622GG · Aircraft.
- Idaho Code § 63-3622HH · Production exemption shall not apply to sales regarding recreation-related vehicles.
- Idaho Code § 63-3622I · Literature.
- Idaho Code § 63-3622II · Money-operated dispensing equipment.
- Idaho Code § 63-3622J · School, church and senior citizen meals.
- Idaho Code § 63-3622JJ · Logging exemption.
- Idaho Code § 63-3622K · Occasional sales.
- Idaho Code § 63-3622KK · Incidental sales by religious corporations or societies.
- Idaho Code § 63-3622L · De minimis sales.
- Idaho Code § 63-3622LL · Media measurement services exemption.
- Idaho Code § 63-3622M · Liquor sales.
- Idaho Code § 63-3622MM · Livestock sold at livestock markets.