PocketLaw | Idaho Code | REVENUE AND TAXATION

REVENUE AND TAXATION

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DEPARTMENT OF REVENUE AND TAXATION

DEFINITIONS — GENERAL PROVISIONS

ASSESSMENT OF REAL AND PERSONAL PROPERTY

APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY

EQUALIZATION OF ASSESSMENTS

EXEMPTIONS FROM TAXATION

PROPERTY TAX RELIEF

LEVY AND APPORTIONMENT OF TAXES

PAYMENT AND COLLECTION OF PROPERTY TAXES

COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY

SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES

SETTLEMENT OF REVENUE OFFICERS

MISCELLANEOUS PROVISIONS OF TAX LAW

ENFORCEMENT — PENALTIES

COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS

PREPAYMENT OF TAXES

TAXATION OF FOREST LANDS AND FOREST PRODUCTS

SHORT-TERM OR VACATION RENTAL MARKETPLACES

EQUALIZATION OF ASSESSMENT OF PERSONAL PROPERTY [REPEALED]

SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES [REPEALED]

SETTLEMENT OF REVENUE OFFICERS [REPEALED]

MISCELLANEOUS PROVISIONS OF TAX LAW [REPEALED]

LICENSE TAXES

FUELS TAX

CIGARETTE AND TOBACCO PRODUCTS TAXES

COUNTY SALES TAX [REPEALED]

LICENSE TAX ON ELECTRICITY

TAXATION OF PROFITS OF MINES

THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT OF 2005 — [REPEALED]

INCOME TAX

ANTICIPATION OF REVENUE BY TAXING DISTRICTS

ANTICIPATION OF REVENUE BY STATE

ANTICIPATION OF REVENUE BY COUNTIES — [REPEALED]

COLLECTION OF TAXES AND LICENSE FEES

COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

SALES TAX

INTERSTATE COMPACT

BOARD OF TAX APPEALS

TAX ON NEWLY CONSTRUCTED AND OCCUPIED RESIDENTIAL AND COMMERCIAL STRUCTURES [REPEALED]

TAXPAYERS’ BILL OF RIGHTS

SPECIAL DISTRICT DISSOLUTION ACT

ILLEGAL DRUG STAMP TAX ACT

THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005

NEW CAPITAL INVESTMENTS INCENTIVE ACT