Idaho Code 63-102 – Organization — Chairman — Compensation — Quorum — Hearings
Current as of: 2023 | Check for updates
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(1) A member of the state tax commission shall be appointed by the governor, to serve at his pleasure, as chairman. Each member of the state tax commission shall devote full time to the performance of duties. Commencing on July 1, 2023, the annual salary for members of the state tax commission shall be one hundred thirteen thousand nine hundred seventy-seven dollars ($113,977).
(2) A majority of the state tax commission shall constitute a quorum for the transaction of business. The state tax commission may delegate to any member of the commission or to its employees the power to make investigations and hold hearings at any place it may deem proper and such other matters as will facilitate the operations of the commission.
Terms Used In Idaho Code 63-102
- Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Oversight: Committee review of the activities of a Federal agency or program.
- Quorum: The number of legislators that must be present to do business.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(3) The chairman of the state tax commission shall delegate to each commissioner the responsibility for policy management and oversight of one (1) or more of the taxes collected and activities supervised or administered by the commission. The state tax commission shall perform the duties imposed upon it by law and shall adopt all rules by majority decision. In any case in which the state tax commission sits as an appellate body upon an appeal from a tax decision from one (1) of the various administrative units subject to its supervision, the state tax commissioner charged with responsibility for policy management and oversight of the tax in controversy shall not vote upon the appeal but may advise the remaining members of the commission on the technical aspects of the problems before them.
(4) The chairman shall be the chief executive officer and administrative head of the state tax commission and shall be responsible for and, with the advice and consent of the state tax commission, may assign responsibility for all personnel, budgetary and/or fiscal matters of the state tax commission. Delegations of authority involving personnel, budgetary and/or fiscal matters shall be reviewed by request, and sustained by an affirmative vote, of the majority of the state tax commission.