{"data":{"id":"us-id/idaho-code-63-3801","jurisdiction":"us-id","citation":"Idaho Code § 63-3801","heading":"Establishment.","body":"Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 38 BOARD OF TAX APPEALS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch38/sect63-3801/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:55Z","sha256":"d52f8510a0e77afcfed2f8682f7456a89b9545ad4bee0153310368163998ea05","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3709","next":"us-id/idaho-code-63-3802"},"notice":"GroundRules: Original legal text. Not legal advice."}