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 63-4001 – DEFINITIONS.
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 […]
Section 63-4002 – ACQUISITION OF LOCATION INFORMATION.
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 […]
Section 63-4003 – COMMUNICATION IN CONNECTION WITH TAX COLLECTION.
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 […]
Section 63-4004 – HARASSMENT OR ABUSE.
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 […]
Section 63-4005 – FALSE OR MISLEADING REPRESENTATIONS.
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, […]