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 63-3628 – 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 […]
Section 63-3632 – INTEREST ON DEFICIENCIES.
63-3632. INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be assessed at the same time as the deficiency and shall be due and payable upon notice and demand from the state tax commission and shall be collected as a part of the tax at the rate provided in section 63-3045, Idaho Code, from the date […]
Section 63-3633 – PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION.
63-3633. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as otherwise provided in this section: (a) The amount of taxes imposed by this chapter shall be assessed within three (3) years after the due date of the return or the date the return was filed, whichever is the later, and no proceeding in court without […]
Section 63-3634 – ADDITIONS AND PENALTIES.
63-3634. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided by the Idaho Income Tax Act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho Income Tax Act and shall cover acts, omissions, and delinquencies under this act […]
Section 63-3634A – AUTHORITY TO ENTER AGREEMENTS.
63-3634A. AUTHORITY TO ENTER AGREEMENTS. Notwithstanding the provisions of section 63-3634 or 63-3076, Idaho Code, relating to confidentiality, the state tax commission may enter into a written agreement with the Idaho transportation department providing for exchange of information as both the commission and the department may find necessary to implement the letter and intent of […]
Section 63-3635 – COLLECTION AND ENFORCEMENT.
63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048, 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act […]