Section 63-3641 – REBATE OF SALES TAXES COLLECTED.
63-3641. REBATE OF SALES TAXES COLLECTED. (1) As provided in and subject to the limitations of this section, a developer of a retail complex shall receive a rebate of sales taxes collected and remitted to the state tax commission under this chapter by qualified retailers within the retail complex to reimburse the developer for project […]
Section 63-3624 – ADMINISTRATION.
63-3624. ADMINISTRATION. (a) The state tax commission shall enforce the provisions of this act and may prescribe, adopt, and enforce rules relating to the administration and enforcement of this act. The state tax commission may prescribe the extent to which any rule shall be applied without retroactive effect. (b) The state tax commission shall employ […]
Section 63-3640 – CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.
63-3640. CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX. (1) Commencing October 1, 2006, the purchase, use, storage or other consumption of tangible personal property which is otherwise subject to the taxes imposed by this chapter by persons defined in section 63-3609(a), Idaho Code, shall be exempt from one cent (1¢) of the taxes […]
Section 63-3625 – SECURITY FOR TAX.
63-3625. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided […]
Section 63-3626 – REFUNDS, LIMITATIONS, INTEREST.
63-3626. REFUNDS, LIMITATIONS, INTEREST. (a) Subject to the provisions of subsection (b) of this section, if any amount due under this chapter has been overpaid, the excess amount may be credited on any amount then due to the state tax commission from the person by whom the excess was paid and any balance refunded to […]
Section 63-3627 – RESPONSIBILITY FOR TAXES.
63-3627. RESPONSIBILITY FOR TAXES. (a) Every person with the duty to account for and pay over any tax which is imposed upon or required to be collected by any taxpayer under this chapter on behalf of such taxpayer as an officer, member or employee of such taxpayer, shall be personally liable for payment of such […]
Section 63-3628 – SUCCESSORS’ LIABILITY.
63-3628. SUCCESSORS’ LIABILITY. (a) If any vendor liable for any amount under this act sells out his business or stock of goods, the vendee shall make inquiry of the state tax commission and withhold from the purchase price any amount of tax that may be due under this act until such time as the vendor […]
Section 63-3629 – DEFICIENCY DETERMINATIONS.
63-3629. DEFICIENCY DETERMINATIONS. (a) If the state tax commission is not satisfied with the return or returns of the tax, because of errors or omissions discovered in audits or in any other way, it may compute and determine the amount which is due upon the basis of facts contained in the return or returns or […]
Section 63-3630 – JEOPARDY DETERMINATIONS.
63-3630. JEOPARDY DETERMINATIONS. If the state tax commission finds that a taxpayer is about to depart from the state of Idaho or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the […]
Section 63-3631 – REDETERMINATION.
63-3631. REDETERMINATION. (1) Any person against whom a deficiency determination is made under section 63-3629, Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620, 63-3620A or 63-3623B, Idaho Code, or any person directly interested, may petition for a redetermination within the time period […]