Sections
Chapter 1 Department of Revenue and Taxation 63-101 – 63-119
Chapter 2 Definitions — General Provisions 63-201 – 63-220
Chapter 3 Assessment of Real and Personal Property 63-301 – 63-318
Chapter 4 Appraisal, Assessment and Taxation of Operating Property 63-401 – 63-411
Chapter 5 Equalization of Assessments 63-501 – 63-511
Chapter 6 Exemptions From Taxation 63-601 – 63-606A
Chapter 7 Property Tax Relief 63-701 – 63-724
Chapter 8 Levy and Apportionment of Taxes 63-801 – 63-812
Chapter 9 Payment and Collection of Property Taxes 63-901 – 63-907
Chapter 10 Collection of Delinquency On Real, Personal and Operating Property 63-1001 – 63-1015
Chapter 11 Seizure and Sale of Personal Property for Taxes 63-1101 – 63-1108
Chapter 12 Settlement of Revenue Officers 63-1201 – 63-1202
Chapter 13 Miscellaneous Provisions of Tax Law 63-1301 – 63-1316
Chapter 14 Enforcement — Penalties 63-1401 – 63-1405
Chapter 15 Collection of Taxes From Public Works Contractors 63-1501 – 63-1505
Chapter 16 Prepayment of Taxes 63-1601 – 63-1608
Chapter 17 Taxation of Forest Lands and Forest Products 63-1701 – 63-1708
Chapter 18 Short-Term or Vacation Rental Marketplaces 63-1801 – 63-1804
Chapter 23 License Taxes 63-2301 – 63-2309
Chapter 24 Fuels Tax 63-2401 – 63-2470
Chapter 25 Cigarette and Tobacco Products Taxes 63-2501 – 63-2565
Chapter 27 License Tax On Electricity 63-2701 – 63-2711
Chapter 28 Taxation of Profits of Mines 63-2801 – 63-2811
Chapter 30 Income Tax 63-3001 – 63-3087
Chapter 31 Anticipation of Revenue by Taxing Districts 63-3101 – 63-3108
Chapter 32 Anticipation of Revenue by State 63-3201 – 63-3204
Chapter 34 Collection of Taxes and License Fees 63-3408 – 63-3409
Chapter 35 Cooperative Electrical Associations — Taxing Gross Earnings 63-3501 – 63-3506
Chapter 36 Sales Tax 63-3601 – 63-3642
Chapter 37 Interstate Compact 63-3701 – 63-3709
Chapter 38 Board of Tax Appeals 63-3801 – 63-3814
Chapter 40 Taxpayers’ Bill of Rights 63-4001 – 63-4015
Chapter 41 Special District Dissolution Act 63-4101 – 63-4106
Chapter 42 Illegal Drug Stamp Tax Act 63-4201 – 63-4211
Chapter 44 the Idaho Small Employer Incentive Act of 2005 63-4401 – 63-4409
Chapter 45 New Capital Investments Incentive Act 63-4501 – 63-4502
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