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 CONTRACTORS
Chapter 16 - PREPAYMENT OF TAXES
Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS
Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES
Chapter 23 - LICENSE TAXES
Chapter 24 - FUELS TAX
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Chapter 27 - LICENSE TAX ON ELECTRICITY
Chapter 28 - TAXATION OF PROFITS OF MINES
Chapter 30 - INCOME TAX
Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS
Chapter 32 - ANTICIPATION OF REVENUE BY STATE
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 40 - TAXPAYERS’ BILL OF RIGHTS
Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT
Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
Chapter 45 - NEW CAPITAL INVESTMENTS INCENTIVE ACT