Terms Used In Idaho Code > Title 63 > Chapter 28 - Taxation of Profits of Mines

• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Grantor: The person who establishes a trust and places property into it.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Oath: A promise to tell the truth.
• person: includes a corporation as well as a natural person;