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 […]
Section 63-3623 – RETURNS AND PAYMENTS.
63-3623. RETURNS AND PAYMENTS. (a) The taxes imposed by this act are due and payable to the state tax commission monthly on or before the twentieth day of the succeeding month. (b) All moneys collected or received by the state tax commission from the taxes, penalties, interest and fees imposed by this act shall be […]
Section 63-3637 – SALES TAX DISTRIBUTION — DEFINITIONS.
63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply: (1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty […]
Section 63-3623A – TAXES AS STATE MONEY.
63-3623A. TAXES AS STATE MONEY. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such […]
Section 63-3638 – SALES TAX — DISTRIBUTION.
63-3638. SALES TAX — DISTRIBUTION. All moneys collected under this chapter, except as may otherwise be required in sections 63-3203, 63-3620F, and 63-3709, Idaho Code, and except as provided in subsection (16) of this section, shall be distributed by the state tax commission as follows: (1) An amount of money shall be distributed to the […]
Section 63-3623B – AMUSEMENT DEVICES.
63-3623B. AMUSEMENT DEVICES. (a) For purposes of this section the term "amusement device" shall mean all coin, currency, or token operated machines and devices which are used for amusement including, but not limited to, game machines, pool tables, juke boxes, electronic games and similar devices. (b) In lieu of the imposition of sales tax upon […]