Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION

Chapter 2 - DEFINITIONS — GENERAL PROVISIONS

Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY

Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY

Chapter 5 - EQUALIZATION OF ASSESSMENTS

Chapter 6 - EXEMPTIONS FROM TAXATION

Chapter 7 - PROPERTY TAX RELIEF

Chapter 8 - LEVY AND APPORTIONMENT OF TAXES

Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES

Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY

Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES

Chapter 12 - SETTLEMENT OF REVENUE OFFICERS

Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW

Chapter 14 - ENFORCEMENT — PENALTIES

Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS

Chapter 16 - PREPAYMENT OF TAXES

Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS

Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES

Chapter 23 - LICENSE TAXES

Chapter 24 - FUELS TAX

Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES

Chapter 27 - LICENSE TAX ON ELECTRICITY

Chapter 28 - TAXATION OF PROFITS OF MINES

Chapter 30 - INCOME TAX

Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS

Chapter 32 - ANTICIPATION OF REVENUE BY STATE

Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES

Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS — TAXING GROSS EARNINGS

Chapter 36 - SALES TAX

Chapter 37 - INTERSTATE COMPACT

Chapter 38 - BOARD OF TAX APPEALS

Chapter 40 - TAXPAYERS’ BILL OF RIGHTS

Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT

Chapter 42 - ILLEGAL DRUG STAMP TAX ACT

Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005

Chapter 45 - NEW CAPITAL INVESTMENTS INCENTIVE ACT