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us-id/statute/title-63/chapter-30 — INCOME TAX · Axiom

Axiom
Idaho
Statutes
Title 63

Income Tax

evidence of expenditures
Contempt
Deficiency in tax
Notice of redetermination or deficiency — Interest
Assessment of tax
Final decisions of the commission
Penalties and additions to the tax in case of deficiency
Interest on underpayment of estimated tax
Failure to file partnership return
Compromised cases
Adjusted or compromised cases — settlement and Closing agreements
Judicial review
Action to collect unpaid tax or deficiency
Relief from joint and several liability on joint return
Property subject to lien
Release or subordination of income tax lien
Action to enforce lien
Distraint on personal property
Exempt property
Levy or distraint warrant
Proceedings on levy or distraint
continuous execution on INDIVIDUAL earnings
Successive seizures
Notice of levy and distraint
Production of books
Collection by distraint not exclusive
Other remedies preserved
Jeopardy assessments
Jurisdiction over nonresidents
Legal adviser
Revenue received — State refund account
income tax refund or payment Designation by individuals to Trust accounts
Sunsetting designations
designation by taxpayer — opportunity scholarship
Period of limitations for issuing a notice of deficiency and collection of tax
Notice of adjustment of federal or state tax liability
Special statute of limitations
Partnership income — Federal adjustments
Destruction of old returns
Credits and refunds
Interest on refunds and credits
Actions against state of Idaho
Penalties
Penalty for divulging information
Information furnished to certain officials
Agreements for exchange of information and joint administration with department of labor
Agreements for exchange of information with industrial commission
Agreement for exchange of information with department of fish and game
Agreement for collection of tax
Agreements for exchange of information with the state treasurer
Information furnished to certain individuals
Agreement for exchange of information with the Idaho Department of Correction
Agreement for exchange of information with the Idaho Department of Health and Welfare
Failure to collect and pay over tax, or attempt to evade of defeat tax
Franchise tax not repealed
Not a property tax
Additional tax required when filing income tax return
"Person" defined
Tax additional to other income taxes
Date tax due and payable
Persons exempt from tax
Collection and enforcement