Section 63-4501 – SHORT TITLE.

63-4501. SHORT TITLE. This chapter shall be known and may be cited as the "Idaho New Capital Investments Incentive Act of 2008." History: [63-4501, added 2008, ch. 234, sec. 1, p. 712.]

Section 63-4502 – TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS.

63-4502. TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS. (1) For calendar years beginning on or after January 1, 2008, the net taxable value of all property of a taxpayer, whether acquired before, during or after the qualifying period, in excess of four hundred million dollars ($400,000,000) located within a single county in Idaho shall be exempt […]