Section 63-3077H – AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE.
63-3077H. AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE. The state tax commission and the Idaho department of health and welfare may enter into a written agreement for exchange of information relating to an individual’s receipt of federal food stamp benefits and whether that individual has claimed the Idaho food […]
Section 63-3078 – FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX.
63-3078. FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OF [OR] DEFEAT TAX. Any person required to collect, truthfully account for and pay over any tax imposed by this title who wilfully fails to collect such tax, or truthfully account for and pay over such tax, or wilfully attempts in any manner […]
Section 63-3079 – FRANCHISE TAX NOT REPEALED.
63-3079. FRANCHISE TAX NOT REPEALED. Nothing in this act shall be construed as repealing any law requiring corporations and other forms of associations to pay an annual franchise tax based on their income or on premiums collected or according to the amount of business transacted. History: [63-3079, added 1959, ch. 299, sec. 79, p. 613; […]
Section 63-3080 – NOT A PROPERTY TAX.
63-3080. NOT A PROPERTY TAX. For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property. History: [63-3080, added 1959, ch. 299, sec. 80, p. 613.]
Section 63-3082 – ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN.
63-3082. ADDITIONAL TAX REQUIRED WHEN FILING INCOME TAX RETURN. (1) Every person required to file an income tax return shall pay a tax of ten dollars ($10.00). For this purpose, a husband and wife filing a joint return shall be deemed a single person. This tax shall be in the nature of an excise tax […]
Section 63-3083 – “PERSON” DEFINED.
63-3083. "PERSON" DEFINED. "Person" as used in sections 63-3082 through 63-3087, Idaho Code, means any individual, or entity required to file a return under section 63-3030, Idaho Code, unless all of the income or loss is distributed or otherwise reportable as a part of the taxable income of another taxpayer and the entity does not […]
Section 63-3084 – TAX ADDITIONAL TO OTHER INCOME TAXES.
63-3084. TAX ADDITIONAL TO OTHER INCOME TAXES. The tax imposed by this act shall be in addition to any other income taxes imposed by the laws of this state. History: [63-3084, added 1959, ch. 303, sec. 3, p. 654.]
Section 63-3085 – DATE TAX DUE AND PAYABLE.
63-3085. DATE TAX DUE AND PAYABLE. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of […]
Section 63-3086 – PERSONS EXEMPT FROM TAX.
63-3086. PERSONS EXEMPT FROM TAX. This act shall not apply to any person who on the last day of his taxable year is blind or lawfully receiving public assistance payments from the state under title 56, Idaho Code. History: [63-3086, added 1959, ch. 303, sec. 5, p. 654.]
Section 63-3087 – COLLECTION AND ENFORCEMENT.
63-3087. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3038 through 63-3040, 63-3042 through 63-3065A, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this […]