Section 63-4007 – MULTIPLE TAX OBLIGATIONS.
63-4007. MULTIPLE TAX OBLIGATIONS. If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where applicable, shall apply such payment in accordance with the taxpayer’s directions. […]
Section 63-4008 – RECORDING OF INTERVIEWS.
63-4008. RECORDING OF INTERVIEWS. (1) Any officer or employee of the tax commission in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer’s own expense and […]
Section 63-4009 – INSTALLMENT PAYMENTS.
63-4009. INSTALLMENT PAYMENTS. When a taxpayer becomes delinquent for payment of tax under this title, the taxpayer may request permission to make installment payments. History: [63-4009, added 1993, ch. 94, sec. 14, p. 243.]
Section 63-4010 – QUOTAS PROHIBITED.
63-4010. QUOTAS PROHIBITED. In conducting evaluations of individual employees, the tax commission may not use monetary quotas or base the evaluation on monetary collections. History: [63-4010, added 1993, ch. 94, sec. 14, p. 243; am. 1994, ch. 172, sec. 12, p. 397.]
Section 63-4011 – CIVIL LIABILITY.
63-4011. CIVIL LIABILITY. (1) Except as otherwise provided in this section, if any revenue officer fails to comply with any provision of this chapter with respect to any person, the tax commission is liable to that person in an amount equal to the sum of: (a) Any actual damage sustained by that person as a […]
Section 63-3704 – MULTISTATE TAX COMMISSION — DESIGNATION OF ALTERNATE.
63-3704. MULTISTATE TAX COMMISSION — DESIGNATION OF ALTERNATE. The member representing Idaho on the multistate tax commission may be represented thereon by an alternate designated by him. The name of the alternate thus designated shall be filed with the multistate tax commission by the member representing this state. History: [63-3704, added 1967, ch. 316, sec. […]
Section 63-3705 – ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER.
63-3705. ATTORNEY GENERAL OR DESIGNEE TO BE NONVOTING MEMBER. The attorney general of this state or his designee shall be a nonvoting member of said commission representing this state. History: [63-3705, added 1967, ch. 316, sec. 5, p. 928.]
Section 63-3706 – MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS — PURPOSE.
63-3706. MULTISTATE TAX COMPACT ADVISORY COMMITTEE — COMPOSITION — MEETINGS — PURPOSE. There is hereby established the Multistate Tax Compact advisory committee composed of the member of the multistate tax commission representing this state, any alternate designated by him, the attorney general or his designee, two members of the senate appointed by the lieutenant governor, […]
Section 63-3707 – INTERSTATE AUDITS PARTICIPATION — LIMITATION.
63-3707. INTERSTATE AUDITS PARTICIPATION — LIMITATION. This state specifically adopts and agrees to participate in the interstate audits provided by article VIII of the Multistate Tax Compact and said article shall be in full force and effect in respect to this state; providing that the state tax commission shall determine the extent of participation by […]
Section 63-3708 – SHARING OF TAX INFORMATION.
63-3708. SHARING OF TAX INFORMATION. The state tax commission at its discretion may furnish to the multistate tax commission, any information contained in tax returns and reports and related schedules and documents filed pursuant to the laws of this state and in the report of an audit or investigation made with respect thereto, provided only […]