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 […]
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 […]
63-3703. APPOINTMENT TO THE MULTISTATE TAX COMMISSION. The governor, with the advise [advice] and consent of the senate, shall appoint a member of the Multistate Tax Commission to represent Idaho from among the persons made eligible by Article VI, Section 1(a) of the Multistate Tax Compact. History: [63-3703, added 1967, ch. 316, sec. 3, p. […]
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. […]
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.]
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, […]
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 […]
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 […]
63-3709. MULTISTATE TAX COMPACT ACCOUNT — CREATION — APPROPRIATIONS. (a) There is hereby created in the office of the state treasurer and subject to his control and custody in the state operating fund an account to be known and designated as the "Multistate Tax Compact Account." (b) All moneys collected as a direct result of […]
