Idaho

The information presented here is offered for very limited illustrative purposes. It is not intended to be comprehensive, complete or up to date. None of the states, nor SABA, nor NAAG makes any representations or warranties concerning its accuracy.


YOU ARE STRONGLY ADVISED TO CONDUCT YOUR OWN LEGAL RESEARCH CONCERNING YOUR COMPLIANCE RESPONSIBILITIES AND LEGAL OBLIGATIONS IN ANY STATE AND TO OBTAIN YOUR OWN ADVICE OF LOCAL COUNSEL.


 

IDAHO TAX QUESTIONS CAN BE ANSWER AT
THE IDAHO CODE TITLE 63 REVENUE AND TAXATION

IDAHO CODE IS FOUND AT
http://www3.state.id.US


IDAHO STATUTES TABLE OF CONTENTS

TITLE 1 COURTS AND COURT OFFICIALS
TITLE 2 JURIES AND JURORS
TITLE 3 ATTORNEYS AND COUNSELORS AT LAW
TITLE 4 LAW LIBRARIES
TITLE 5 PROCEEDINGS IN CIVIL ACTIONS IN COURTS OF RECORD
TITLE 6 ACTIONS IN PARTICULAR CASES
TITLE 7 SPECIAL PROCEEDINGS
TITLE 8 PROVISIONAL REMEDIES IN CIVIL ACTIONS
TITLE 9 EVIDENCE
TITLE 10 ISSUES, TRIAL AND JUDGMENT IN CIVIL ACTIONS
TITLE 11* ENFORCEMENT OF JUDGMENTS IN CIVIL ACTIONS
 

CHAPTER 6 EXEMPTIONS

TITLE 12 COSTS & MISCELLANEOUS MATTERS IN CIVIL ACTIONS
TITLE 13 APPEALS IN CIVIL ACTIONS
TITLE 14* ESTATES OF DECEDENTS
   
CHAPTER 4 ESTATE AND TRANSFER TAX REFORM ACT
TITLE 15 UNIFORM PROBATE CODE
TITLE 16 JUVENILE PROCEEDINGS
TITLE 17 APPEALS
TITLE 18 CRIMES AND PUNISHMENTS
TITLE 19 CRIMINAL PROCEDURE
TITLE 20 STATE PRISON AND COUNTY JAILS
TITLE 21 AERONAUTICS
TITLE 22 AGRICULTURE AND HORTICULTURE
TITLE 23 ALCOHOLIC BEVERAGES
TITLE 24 ALIENS – (REPEALED)
TITLE 25 ANIMALS
TITLE 26 BANKS AND BANKING
TITLE 27 CEMETERIES AND CREMATORIUMS
TITLE 28 COMMERCIAL TRANSACTIONS
TITLE 29 CONTRACTS
TITLE 30* CORPORATIONS
TITLE 31* COUNTIES AND COUNTY LAW
   
* CHAPTER 34, 35 AND A35 MEDICAL INDIGENCY
TITLE 32 DOMESTIC RELATIONS
TITLE 33 EDUCATION
TITLE 34 ELECTIONS
TITLE 35 FENCES
TITLE 36 FISH AND GAME
TITLE 37 FOOD, DRUGS AND OIL
TITLE 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS
TITLE 39 HEALTH AND SAFETY
TITLE 40 HIGHWAYS AND BRIDGES
TITLE 41 INSURANCE
TITLE 42 IRRIGATION & DRAINAGE – WATER RIGHTS & RECLAMATION
TITLE 43 IRRIGATION DISTRICTS
TITLE 44 LABOR
TITLE 45* LIENS, MORTGAGES AND PLEDGES
TITLE 46 MILITIA AND MILITARY AFFAIRS
TITLE 47 MINES AND MINING
TITLE 48 MONOPOLIES AND TRADE PRACTICES
TITLE 49 MOTOR VEHICLES
TITLE 50 MUNICIPAL CORPORATIONS
TITLE 51 NOTARIES PUBLIC AND COMMISSIONERS OF DEEDS
TITLE 52 NUISANCES
TITLE 53 PARTNERSHIP
TITLE 54 PROFESSIONS, VOCATIONS AND BUSINESSES
TITLE 55 PROPERTY IN GENERAL
   

CHAPTER 9-UNLAWFUL TRANSFERS (FRAUDULENT TRANSFER)

   
CHAPTER 10- HOMESTEADS
TITLE 56 PUBLIC ASSISTANCE AND WELFARE
TITLE 57 PUBLIC FUNDS IN GENERAL
TITLE 58 PUBLIC LANDS
TITLE 59 PUBLIC OFFICERS IN GENERAL
TITLE 60 PUBLIC PRINTING AND OFFICIAL NOTICES
TITLE 61 PUBLIC UTILITY REGULATION
TITLE 62 RAILROADS AND OTHER PUBLIC UTILITIES
TITLE 63* REVENUE AND TAXATION
TITLE 64 (REPEALED)
TITLE 65 SOLDIERS AND SAILORS
TITLE 66 STATE CHARITABLE INSTITUTIONS
TITLE 67 STATE GOVERNMENT AND STATE AFFAIRS
TITLE 68 TRUSTS AND FIDUCIARIES
TITLE 69 WAREHOUSES
TITLE 70 WATERCOURSES AND PORT DISTRICTS
TITLE 71 WEIGHTS AND MEASURES
TITLE 72* WORKERS COMPENSATION AND RELATED LAWS –
INDUSTRIAL COMMISSION
TITLE 73 GENERAL CODE PROVISIONS
* Statutes may be applicable in Bankruptcy
   
IDAHO STATUTES
TITLE 63 REVENUE AND TAXATION
CHAPTER 1 DEPARTMENT OF REVENUE AND TAXATION
CHAPTER 2 DEFINITIONS – GENERAL PROVISIONS
CHAPTER 3* ASSESSMENT OF REAL AND PERSONAL PROPERTY
CHAPTER 4* APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING
PROPERTY
CHAPTER 5* EQUALIZATION OF ASSESSMENTS
CHAPTER 6* EXEMPTIONS FROM TAXATION
CHAPTER 7* PROPERTY TAX RELIEF
CHAPTER 8* LEVY AND APPORTIONMENT OF TAXES
CHAPTER 9*  PAYMENT AND COLLECTION OF PROPERTY TAXES
CHAPTER 10* COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND
OPERATING PROPERTY
CHAPTER 11* SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
CHAPTER 12 SETTLEMENT OF REVENUE OFFICERS
CHAPTER 13* MISCELLANEOUS PROVISIONS OF TAX LAW
CHAPTER 14* ENFORCEMENT – PENALTIES
CHAPTER 15 COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTOR
CHAPTER 16 PREPAYMENT OF TAXES
CHAPTER 17 TAXATION OF FOREST LANDS AND FOREST PRODUCTS
CHAPTER 18 (REPEALED)
CHAPTER 19 (REPEALED)
CHAPTER 20 (REPEALED)
CHAPTER 21 (REPEALED)
CHAPTER 22 (REPEALED)
CHAPTER 23 LICENSE TAXES
CHAPTER 24# FUELS TAX
CHAPTER 25# CIGARETTE AND TOBACCO PRODUCTS TAXES
CHAPTER 26# COUNTY SALES TAX
CHAPTER 27 LICENSE TAX ON ELECTRICITY
CHAPTER 28 TAXATION OF PROFITS OF MINES
CHAPTER 29 THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT 2005
CHAPTER 30# INCOME TAX
CHAPTER 31 ANTICIPATION OF REVENUE BY TAXING DISTRICTS
CHAPTER 32 ANTICIPATION OF REVENUE BY STATE
CHAPTER 33 (REPEALED)
CHAPTER 34 COLLECTION OF TAXES AND LICENSE FEES
CHAPTER 35  COOPERATIVE ELECTRICAL ASSOCIATIONS – TAXING
GROSS EARNINGS
CHAPTER 36# SALES TAX
CHAPTER 37 INTERSTATE COMPACT
CHAPTER 38 BOARD OF TAX APPEALS
CHAPTER 39 (REPEALED)
CHAPTER 40 TAXPAYERS’ BILL OF RIGHTS
CHAPTER 41 SPECIAL DISTRICT DISSOLUTION ACT
CHAPTER 42 ILLEGAL DRUG STAMP TAX ACT
CHAPTER 43  
CHAPTER 44 THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
* Ad Valorum Property Tax Laws
# Other Taxes
   
CHAPTER 13 EMPLOYMENT SECURITY LAW
72-1301 SHORT TITLE
72-1302 DECLARATION OF STATE PUBLIC POLICY*
72-1303 DEFINITIONS*
72-1304 AGRICULTURAL LABOR*
72-1305 ANNUAL PAYROLL*
72-1306 BASE PERIOD*
72-1307 BENEFITS*
72-1308 BENEFIT YEAR
72-1309 COMMISSION*
72-1310 BONUS PAYMENT*
72-1311 CALENDAR QUARTER*
72-1312 COMPENSABLE WEEK
72-1313 COMPUTATION DATE*
72-1314 CONTRIBUTIONS*
72-1315 COVERED EMPLOYER*
72-1315A COST REIMBURSEMENT EMPLOYER*
72-1316 COVERED EMPLOYMENT*
72-1316A EXEMPT EMPLOYMENT*
72-1317 CUT-OFF DATE*
72-1318 DIRECTOR – DEPARTMENT*
72-1319 ELIGIBLE EMPLOYER*
72-1319A DEFICIT EMPLOYER*
72-1319B TAXABLE WAGE RATE*
72-1320 CREW LEADER*
72-1322 EXPERIENCE RATING*
72-1322A HOSPITAL*
72-1322B EDUCATIONAL INSTITUTION*
72-1322C GOVERNMENTAL ENTITY*
72-1322D NONPROFIT ORGANIZATION*
72-1323 INTERESTED PARTIES*
72-1324 PAYROLL*
72-1325 PERSON*
72-1327 STATE*
72-1327A VALID CLAIM
72-1328 WAGES*
72-1329 WAITING WEEK
72-1330 WEEK
72-1331 ADMINISTRATION*
72-1332 AUTHORITY AND DUTIES OF THE COMMISSION*
72-1334 PUBLICATIONS
72-1335 PERSONNEL*
72-1336 ADVISORY BODY AND SPECIAL COMMITTEES
72-1337 RECORDS AND REPORTS*
72-1338 OATHS AND WITNESSES*
72-1339 ENFORCEMENT OF SUBPOENAS*
72-1340 PROTECTION AGAINST SELF-INCRIMINATION*
72-1341 FEDERAL-STATE COOPERATION*
72-1342 DISCLOSURE OF INFORMATION*
72-1343 PRESERVATION AND DESTRUCTION OF RECORDS*
72-1344 RECIPROCAL ARRANGEMENTS AND COOPERATION*
72-1345 STATE EMPLOYMENT SERVICE*
72-1346 EMPLOYMENT SECURITY FUND*
72-1346A ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT TO EMPLOYMENT SECURITY FUND -- FEDERAL ADVANCE INTEREST REPAYMENT FUND*
72-1347 EMPLOYMENT SECURITY ADMINISTRATION FUND*
72-1347A EMPLOYMENT SECURITY RESERVE FUND -- SPECIAL ADMINISTRATION FUND*
72-1347B WORKFORCE DEVELOPMENT TRAINING FUND*
72-1348 STATE EMPLOYMENT SECURITY ADMINISTRATIVE AND REIMBURSEMENT FUND*
72-1349 PAYMENT OF CONTRIBUTIONS*
72-1349A FINANCING OF BENEFIT PAYMENTS BY NONPROFIT ORGANIZATIONS AND GOVERNMENTAL ENTITIES*
72-1349B FINANCING OF BENEFITS PAYMENTS BY PROFESSIONAL EMPLOYERS AND THEIR CLIENTS*
72-1349C TREATMENT OF INDIAN TRIBES*
72-1350 TAXABLE WAGE BASE AND TAXABLE WAGE RATES*
72-1351 EXPERIENCE RATING*
72-1351A FEDERAL CONFORMITY PROVISIONS REGARDING TRANSFERS OF EXPERIENCE AND ASSIGNMENT OF RATES*
72-1352 PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE*
72-1353 ADMINISTRATIVE DETERMINATIONS OF COVERAGE*
72-1354 PENALTY ON UNPAID AMOUNTS*
72-1355 COLLECTION BY SUIT*
72-1355A CONTRACTORS' AND PRINCIPALS' LIABILITY FOR CONTRIBUTIONS*
72-1356 PRIORITIES*
72-1357 ADJUSTMENTS AND REFUNDS*
72-1358 DETERMINATION OF AMOUNTS DUE UPON FAILURE TO REPORT*
72-1359 JEOPARDY ASSESSMENTS*
72-1360 LIENS*
72-1360A COLLECTION OF LIEN AMOUNTS*
72-1361 APPEALS TO THE DEPARTMENT AND TO THE COMMISSION*
72-1362 LIABILITY OF SUCCESSOR*
72-1364 UNCOLLECTIBLE ACCOUNTS*
72-1365 PAYMENT OF BENEFITS
72-1366 PERSONAL ELIGIBILITY CONDITIONS
72-1367 BENEFIT FORMULA
72-1367A EXTENDED BENEFITS
72-1368 CLAIMS FOR BENEFITS AND APPELLATE PROCEDURE*
72-1369 OVERPAYMENTS, CIVIL PENALTIES AND INTEREST -- COLLECTION AND WAIVER
72-1370 DISTRIBUTION OF BENEFIT PAYMENTS UPON DEATH
72-1371 MISREPRESENTATION TO OBTAIN BENEFITS OR TO PREVENT PAYMENTS OR TO EVADE CONTRIBUTION LIABILITY -- CRIMINAL PENALTY
72-1372 CIVIL PENALTIES*
72-1373 VIOLATION OF THIS LAW OR RULES THEREUNDER*
72-1374 UNAUTHORIZED DISCLOSURE OF INFORMATION*
72-1375 PROTECTION OF RIGHTS AND BENEFITS*
72-1376 REPRESENTATION IN COURT*
72-1377 SAVING CLAUSE*
72-1378 SEPARABILITY OF PROVISIONS*
72-1379 REFERENCES IN CHAPTER*
72-1381 DIRECTOR TO COOPERATE WITH GOVERNOR IN MEDIATION OF DISPUTES
72-1382 DUTIES OF DIRECTOR -- DETERMINATION OF REPRESENTATIVES
72-1385 PROVISIONS NOT TO APPLY TO AGRICULTURAL OR DOMESTIC LABOR
   
* SECTIONS RELATED TO UNEMPLOYMENT INSURANCE TAX


OTHER PROVISIONS

STATE LIENS – Idaho Code sections 45-1901 to 45-1910.
IDAHO PROFESSIONAL EMPLOYER RECOGNITION ACT – Idaho Code sections 44-2401 to 44-2407

 

















 

States’ Association of Bankruptcy Attorneys
P. O. Box 262, Albuquerque, New Mexico 87103-0262
inquiry@statesbankruptcy.org

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