| 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(REPEALED) |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 |
Idaho