Section 63-3083 – “PERSON” DEFINED.
63-3083. "PERSON" DEFINED. "Person" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not […]
Section 63-3084 – TAX ADDITIONAL TO OTHER INCOME TAXES.
63-3084. TAX ADDITIONAL TO OTHER INCOME TAXES. The tax imposed by this act shall be in addition to any other income taxes imposed by the laws of this state. History: [63-3084, added 1959, ch. 303, sec. 3, p. 654.]
Section 63-3085 – DATE TAX DUE AND PAYABLE.
63-3085. DATE TAX DUE AND PAYABLE. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of […]
Section 63-3086 – PERSONS EXEMPT FROM TAX.
63-3086. PERSONS EXEMPT FROM TAX. This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code. History: [63-3086, added 1959, ch. 303, sec. 5, p. 654.]
Section 63-3087 – COLLECTION AND ENFORCEMENT.
63-3087. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3038 through 63-3040, 63-3042 through 63-3065A, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this […]
Section 63-3077D – AGREEMENT FOR COLLECTION OF TAX.
63-3077D. AGREEMENT FOR COLLECTION OF TAX. (1) The state tax commission may enter into agreements with the United States secretary of the treasury through the internal revenue service or the financial management service of the department of the treasury of the United States providing for the mutual offset of any refunds or other amount payable […]
Section 63-3077E – AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER.
63-3077E. AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE STATE TREASURER. The state tax commission and the state treasurer may enter into a written agreement for exchange of information relating to persons, firms, corporations, partnerships or associations who are or may be conducting business operations in this state or who may be the owners of unclaimed […]
Section 63-3077F – INFORMATION FURNISHED TO CERTAIN INDIVIDUALS.
63-3077F. INFORMATION FURNISHED TO CERTAIN INDIVIDUALS. In the case of suspected identity theft involving the use of a social security number or other tax identification number, the state tax commission may disclose to the true owner of a social security number or other tax identification number any tax return or tax return information that identifies […]
Section 63-3077G – AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION.
63-3077G. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION. The state tax commission and the Idaho department of correction may enter into a written agreement for exchange of information relating to an individual’s incarceration status and whether that individual has claimed the Idaho food tax credit pursuant to section 63-3024A, Idaho Code. […]
Section 63-3077H – AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE.
63-3077H. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE. The state tax commission and the Idaho department of health and welfare may enter into a written agreement for exchange of information relating to an individual’s receipt of federal food stamp benefits and whether that individual has claimed the Idaho food […]