63-4001. DEFINITIONS. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Communication" means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. (3) "Location information" means a taxpayer’s place of abode and his telephone number at such place, or his […]
63-4002. ACQUISITION OF LOCATION INFORMATION. Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall: (1) Disclose no information beyond that necessary to identify himself as a revenue officer of the state and to state that he is confirming or correcting location information […]
63-4003. COMMUNICATION IN CONNECTION WITH TAX COLLECTION. (1) Without the prior consent of the taxpayer or the express permission of a court of competent jurisdiction, a revenue officer may not communicate with a taxpayer in connection with the collection of any tax obligation: (a) At any unusual time or place or a time or place […]
63-4004. HARASSMENT OR ABUSE. (1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this […]
63-4005. FALSE OR MISLEADING REPRESENTATIONS. A revenue officer may not use any false, deceptive, or misleading representations or means in connection with the collection of any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section: (1) The false representation of the character, […]
63-4006. UNFAIR PRACTICES. A revenue officer may not use unfair or unconscionable means to collect or attempt to collect any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section: (1) The collection of any amount, including interest, penalty, fee, charge, or expense […]
63-4007. MULTIPLE TAX OBLIGATIONS. If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where applicable, shall apply such payment in accordance with the taxpayer’s directions. […]
63-4008. RECORDING OF INTERVIEWS. (1) Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and […]
63-4009. INSTALLMENT PAYMENTS. When a taxpayer becomes delinquent for payment of tax under this title, the taxpayer may request permission to make installment payments. History: [63-4009, added 1993, ch. 94, sec. 14, p. 243.]
63-4010. QUOTAS PROHIBITED. In conducting evaluations of individual employees, the tax commission may not use monetary quotas or base the evaluation on monetary collections. History: [63-4010, added 1993, ch. 94, sec. 14, p. 243; am. 1994, ch. 172, sec. 12, p. 397.]
63-4011. CIVIL LIABILITY. (1) Except as otherwise provided in this section, if any revenue officer fails to comply with any provision of this chapter with respect to any person, the tax commission is liable to that person in an amount equal to the sum of: (a) Any actual damage sustained by that person as a […]
63-4015. UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES. (1) No out-of-state taxing entity may tax an Idaho business for conducting sales or other business taking place within the state of Idaho between an Idaho business and a nonresident who is physically present within the state of Idaho while engaging in the business transaction. Notwithstanding any provision […]
