Section 63-4208 – COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE.
63-4208. COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE. (1) The commission shall administer the provisions of this chapter and may adopt rules necessary to enforce the provisions of this chapter. (2) (a) Upon the discovery of a controlled substance not bearing valid […]
Section 63-4209 – DISTRIBUTION OF TAX REVENUES.
63-4209. DISTRIBUTION OF TAX REVENUES. The revenues received from the taxes imposed by section 63-4203, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows: (1) An amount of money equal to the actual cost of collecting, administering and enforcing the tax by the commission, as determined by it shall […]
Section 63-4210 – LAWFUL POSSESSION.
63-4210. LAWFUL POSSESSION. Nothing in this chapter requires persons lawfully in possession of a controlled substance to pay the tax required under this chapter. History: [63-4210, added 1990, ch. 179, sec. 10, p. 384.]
Section 63-4211 – THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO.
63-4211. THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO. (1) Any person claiming that the property levied upon and seized by the commission for the collection of any tax, penalty, interest or other amounts due under this chapter is either: (a) the property of a person other than a person against whom […]
Section 63-4401 – SHORT TITLE.
63-4401. SHORT TITLE. This chapter shall be known and may be cited as "The Idaho Small Employer Incentive Act of 2005." History: [63-4401, added 2005, ch. 370, sec. 1, p. 1178; am. 2008, ch. 390, sec. 3, p. 1073.]
Section 63-4402 – DEFINITIONS.
63-4402. DEFINITIONS. (1) The definitions contained in the Idaho income tax act shall apply to this chapter unless modified in this chapter or unless the context clearly requires another definition. (2) As used in this chapter: (a) "Commission" means the Idaho state tax commission. (b) "New plant and building facilities" means facility or facilities, including […]
Section 63-4104 – NONFUNCTIONING DISTRICT.
63-4104. NONFUNCTIONING DISTRICT. Any special district which fails or has ceased to function for two (2) or more years may be dissolved by the board or boards of county commissioners of the county or counties in which it is located. The county commissioners may initiate such action upon their own volition or it may be […]
Section 63-4403 – ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT.
63-4403. ADDITIONAL INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, and subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, in […]
Section 63-4105 – PROPERTY AND FUNDS — DISPOSITION UPON DISSOLUTION.
63-4105. PROPERTY AND FUNDS — DISPOSITION UPON DISSOLUTION. Title to all machinery, buildings, lands, and property of every kind and nature, belonging to a dissolved district shall immediately upon dissolution be vested in the board of county commissioners as custodians thereof; and thereafter as soon as may be practical the board shall dispose of the […]
Section 63-4404 – REAL PROPERTY IMPROVEMENT TAX CREDIT.
63-4404. REAL PROPERTY IMPROVEMENT TAX CREDIT. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall be allowed a nonrefundable […]