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 […]
Section 63-4106 – PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS.
63-4106. PROVISION FOR PAYMENT OF INDEBTEDNESS UPON DISSOLUTION — SPECIAL TAX LEVY FOR PAYMENT OF DISTRICT INDEBTEDNESS. The board of county commissioners in the county or counties in which the dissolved district is located shall compute the total indebtedness of the district and shall provide for the payment thereof out of district funds on hand, […]
Section 63-4405 – ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS.
63-4405. ADDITIONAL INCOME TAX CREDIT FOR NEW JOBS. (1) Subject to the limitations of this chapter, for taxable years beginning on or after January 1, 2006, and before December 31, 2030, a taxpayer who has certified that the tax incentive criteria will be met within a project site during a project period shall, for the […]
Section 63-4201 – SHORT TITLE.
63-4201. SHORT TITLE. This chapter is known as the "Illegal Drug Tax Act." History: [63-4201, added 1989, ch. 144, sec. 1, p. 349; am. 1990, ch. 179, sec. 1, p. 379.]
Section 63-4406 – LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES.
63-4406. LIMITATIONS, AND OTHER PROVISIONS ON CREDITS AGAINST INCOME TAXES. (1) In addition to other needed rules, the state tax commission may promulgate rules prescribing: (a) In the case of S corporations, partnerships, trusts, or estates, a method of attributing a credit under this chapter to the shareholders, partners or beneficiaries in proportion to their […]
Section 63-4202 – DEFINITIONS.
63-4202. DEFINITIONS. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Controlled substance" means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following quantities and in violation of Idaho law: (a) More than forty-two and one-half […]
Section 63-4203 – ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
63-4203. ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES. (1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any threshold provided in section 63-4202, Idaho Code. (2) The tax hereby […]