Section 63-3802 – MEMBERS.
63-3802. MEMBERS. The board of tax appeals shall consist of three (3) members appointed by the governor with the advice and consent of the senate. The members shall be residents of this state and shall be selected on the basis of their knowledge of and experience in taxation, gained from service as certified public accountants, […]
Section 63-3803 – TERMS — ELECTION OF CHAIRMAN.
63-3803. TERMS — ELECTION OF CHAIRMAN. Of the members first appointed, one (1) shall be appointed for a term to expire on June 30, 1970; one (1) for a term to expire on June 30, 1971; and one (1) for a term to expire on June 30, 1972. Succeeding members shall be appointed for three […]
Section 63-3804 – COMPENSATION.
63-3804. COMPENSATION. Each member of the board shall be compensated in the amount of three hundred dollars ($300) per day and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. History: [63-3804, added 1969, ch. 453, sec. 4, p. 1195; am. 1980, ch. 247, sec. 79, […]
Section 63-3805 – REMOVAL.
63-3805. REMOVAL. The governor may remove any member of the board of tax appeals for cause. History: [63-3805, added 1969, ch. 453, sec. 5, p. 1195.]
Section 63-3806 – APPOINTMENT OF EMPLOYEES.
63-3806. APPOINTMENT OF EMPLOYEES. The board shall appoint a clerk and such other employees as it deems necessary to carry out its duties and may employ counsel. History: [63-3806, added 1969, ch. 453, sec. 6, p. 1195.]
Section 63-3641 – REBATE OF SALES TAXES COLLECTED.
63-3641. REBATE OF SALES TAXES COLLECTED. (1) As provided in and subject to the limitations of this section, a developer of a retail complex shall receive a rebate of sales taxes collected and remitted to the state tax commission under this chapter by qualified retailers within the retail complex to reimburse the developer for project […]
Section 63-3807 – MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM.
63-3807. MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM. The first board shall meet within thirty (30) days after its appointment to organize. The board shall meet annually at the state capitol at a date to be determined by the board and shall hold hearings and meetings at the call of the chairman or […]
Section 63-3701 – MULTISTATE TAX COMPACT ENACTED.
63-3701. MULTISTATE TAX COMPACT ENACTED. The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: ARTICLE I PURPOSES The purposes of this compact are to: 1. Facilitate proper determination of State and local tax liability of multistate taxpayers, including the equitable […]
Section 63-3808 – ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS.
63-3808. ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS. The board shall adopt and publish such rules and regulations as may be necessary to carry out its duties and amplify the procedural structure set out in this act and chapter 52, title 67, Idaho Code. The board and each member shall have power to issue subpoenas […]
Section 63-3702 – OPTIONAL REPORTING FOR SALES.
63-3702. OPTIONAL REPORTING FOR SALES. Every multistate taxpayer as defined in said Compact and required to file a return in Idaho whose only activities within Idaho consist of sales and which does not own or rent real estate or tangible personal property and whose dollar volume of gross sales made during the tax year within […]