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 […]
Section 63-3634 – ADDITIONS AND PENALTIES.
63-3634. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided by the Idaho Income Tax Act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho Income Tax Act and shall cover acts, omissions, and delinquencies under this act […]
Section 63-3634A – AUTHORITY TO ENTER AGREEMENTS.
63-3634A. AUTHORITY TO ENTER AGREEMENTS. Notwithstanding the provisions of section 63-3634 or 63-3076, Idaho Code, relating to confidentiality, the state tax commission may enter into a written agreement with the Idaho transportation department providing for exchange of information as both the commission and the department may find necessary to implement the letter and intent of […]
Section 63-3635 – COLLECTION AND ENFORCEMENT.
63-3635. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045B, 63-3047, 63-3048, 63-3049, 63-3050 through 63-3064, 63-3065A, 63-3071 and 63-3074, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act […]
Section 63-3623 – RETURNS AND PAYMENTS.
63-3623. RETURNS AND PAYMENTS. (a) The taxes imposed by this act are due and payable to the state tax commission monthly on or before the twentieth day of the succeeding month. (b) All moneys collected or received by the state tax commission from the taxes, penalties, interest and fees imposed by this act shall be […]
Section 63-3637 – SALES TAX DISTRIBUTION — DEFINITIONS.
63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply: (1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty […]