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2012 CUMULATIVE POCKET SUPPLEMENT IDAHO CODE Compiled Under the Supervision ofthe Idaho Code Commission RICHARD GOODSON F. R. DANIEL BOWEN JEREMY P. PISCA COMMISSIONERS MAX M. SHEILS, JR. EXECUTIVE SECRETARY TITLES 63-66 Place this supplement in the pocket ofthe corresponding volume ofthe set MICHIE 701 East Water Street Charlottesville, VA 22902 www.lexisnexis.com Customer Service: 1-800-833-9844 LexisNexis and the Knowledge Burst logo are registered trade- marks, and MICHIE is a trademark of Reed Elsevier Properties Inc., usedunderlicense. MatthewBenderis aregisteredtrademark ofMatthew Bender Properties Inc. ©2012 State ofIdaho All rights reserved. 5036029 ISBN 978-0-672-83888-0 (Set) ISBN 978-1-4224-4035-3 (Pub.42205) PUBLISHER'S NOTE Amendments to laws and new laws enacted since the publication ofthe bound volume down to and including the 2012 regular session are compiled in this supplement and will be found under their appropriate section numbers. This publication contains annotations taken from decisions ofthe Idaho Supreme Court andthe CourtofAppeals andthe appropriate federal courts. These cases will be printed in the following reports: Idaho Reports Pacific Reporter, 3rd Series Federal Supplement, 2nd Series Federal Reporter, 3rd Series United States Supreme Court Reports, Lawyers' Edition, 2nd Series Title and chapter analyses, in these supplements, carry only laws that have been amended or new laws. Old sections that have nothing but annotations are not included in the analyses. Following is an explanation ofthe abbreviations ofthe Court Rules used throughout the Idaho Code. I.R.C.P. Idaho Rules ofCivil Procedure I.R.E. Idaho Rules ofEvidence I.C.R. Idaho Criminal Rules M.C.R. Misdemeanor Criminal Rules I.I.R. Idaho Infraction Rules I.J.R. Idaho Juvenile Rules I.C.A.R. Idaho CourtAdministrative Rules I.A.R. Idaho Appellate Rules If you have any questions or suggestions concerning the Idaho Code, please write or call toll free 1-800-833-9844, fax toll free at 1-800-643-1280, or email us at [email protected]. Visit our website at http://www.lexisnexis.com for an online bookstore, technical support, customer service, and other company information. LexisNexis Attn: Customer Service 1275 Broadway NY Albany, 12204-2694 ALWAYS CONSULTTHE LATEST SUPPLEMENT IN CONNECTIONWITH THE PERMANENTVOLUME ill USER'S GUIDE To assist the legal profession and the layperson in obtaining the maxi- mum benefit from the Idaho Code, a User's Guide has been included in the first, bound volume ofthis set. ADJOURNMENT DATES OF SESSIONS OF LEGISLATURE Year Adjournment Date 2008 April 2, 2008 2009 May 8, 2009 2010 March 29, 2010 2011 April 7, 2011 2012 March 29, 2012 vn TITLE 63 REVENUE AND TAXATION CHAPTER. CHAPTER. — 1 Department of Revenue and Taxation, 26. County Sales Tax, §§ 63-2601 63- §§ 63-102—, 63-103, 63-105A, 63-117. 2605. Definitions General Provisions, §§ 63- 29. The IdahoCorporateHeadquarters Incen- 201, 63-205A, 63-215, 63-217, 63-218. tiveAct of 2005. [Repealed.] Assessment of Realand Personal Property, 30. Income Tax, §§ 63-30—04, 63-3006A, 63- §§ 63-301A, 63-313, 63-316. 3006C, 63-3021 63-3022B, 63- Equalization of Assessments, §§ 63-501, 3022H,63-3022J, 63-3022L, 63-30220, 63-501A, 63-510. Exemptions from Taxation, §§ 63-602, 63- 63-3024,63-3024A,6—3-3025,63-3026A, 63-3027B, 63-3029 63-3029B, 63- 660022BW,,6633--660022CJ,J6—3-66032-E6,026N3N-.602G, 63- 3029E — 63-3029G, 63-30291, 63- Property Tax Reli—ef, §§ 63-701, 63-706, 3029EE, 63-3033, 63-3035, 63-3036B, 63-707, 63-713 63-716. 63-3037, 63-3045, 6—3-3047, 63-3048, Levy and Apportionment of Taxes, §§ 63- 63-3061A, 63-3067 63-3067B, 63- 802, 63-802C, 63-803, 63-810, 63-811. 3067D, 63-3068, 63-3071, 63-3072, 63- Paymentand Collection of Property Taxes, 3077E, 63-3082, 63-3083, 63-3088. — § 63-901. 35. Cooperative Electrical Associations 10. Collection of Delinquency on Real, Per- Taxing Gross Earnings, §§ 6—3-3501, 63- sonal and Operating Property, §§ 63- 3502B, 63-3503B, 63-3504 63-3506. 1013, 63-1014. 36. Sales Tax, §§ 63-3611, 63-3613, 63- 13. Mi§s§ce6l3l-a1n3e0o5uAs, P6r3o-v1i3si0o5nBs, o6f3-1T3a0x9,L6a3w,- 63631-53A6,226M3-—362613,-36632-2306,226D3,-36632-23R6,226K3,- — 1312. 3622FF 63-3622HH,63-3622QQ,63- 17. TaxationofForestLandsandForestProd- 3622TT, 63-3622UU, 63-3638, 63- ucts, §§ 63-1703, 63-1705. 3638A, 63-3641. 23. License Taxes, § 63-2304. 24. Fu—elsTax, §§ 63-2401, 63-2404, 63-2406 41. Special District Dissolution Act, § 63- 63-2408, 63-2411,—63-2412, 63-2418, 4103. 63-2421, 63-242—3 63-2425, 63- 44. The Idaho Small Employ—er Incentive Act 2427A, 63-2429 63-2431, 63-2436. of 2005, §§ 63-4401 63-4406, 63- 25. Cigarette and Tobacco Products Taxes, 4408. §§ 63-2502,63-2503,63-2513,63-2520, 45. New Capital Investments Incentive Act, 63-2551, 63-2552B. §§ 63-4501, 63-4502. CHAPTER 1 DEPARTMENT OF REVENUE AND TAXATION SECTION. — — SECTION. — 63-102. Organization —Chairman — Com- 63-105A. Powers and duties Propertytax. pensation Quorum Hear- 63-117. Payment oftaxes by credit card and ings.— — othercommerciallyacceptable 63-103. Employees Compensation Ex- means. penses. — — — 63-102. Organization Chairman Compensation Quorum — — Hearings. (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 perfor- mance of duties. Commencing on July 1, 2012, the annual salary for members of the state tax commission shall be eighty-seven thousand one hundred fifty-six dollars ($87,156). 63-103 REVENUEAND TAXATION 2 (2) A majority ofthe state tax commission shall constitute a quorum for the transaction ofbusiness. The state tax commission may delegate to any member ofthe commission or to its employees, the power to make investi- gations and hold hearings at any place it may deem proper, and such other matters as will facilitate the operations ofthe commission. (3) The chairman of the state tax commission shall delegate to each commissionertheresponsibilityforpolicymanagement and oversightofone (1) or more of the taxes collected and/or activities supervised or adminis- tered bythe 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) ofthe 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 ofthe commission on the technical aspects ofthe problems before them. (4) The chairman shall be the chiefexecutive officer and administrative head ofthe state tax commission and shall be responsible for, or may assign responsibility for, all personnel, budgetary and/or fiscal matters ofthe state tax commission. History. am. 2004, ch. 281, § 2, p. 774; am. 2006, ch. I.C., § 63-102, as added by 1996, ch. 98, 368, § 2, p. 1106; am. 2007, ch. 121, § 2, p. § 2,p.308;am. 1997,ch. 169,§ 1,p.483;am. 370; am. 2008, ch. 285, § 2, p. 807; am. 2012, 1998, ch. 358, § 3, p. 350; am. 2000, ch. 359, ch. 224, § 2, p. 610. § 2, p. 1195; am. 2001, ch. 279, § 1, p. 1008; STATUTORYNOTES Amendments. nual salary for members of the state tax The 2008 amendment, by ch. 285, substi- commission shall be eighty-seven thousand tuted "eighty-five thousandfourhundredfor- one hundred fifty-six dollars ($87,156)" for ty-seven dollars ($85,447)" for "eighty-two "Commencing on July 1, 2008, the annual thousand nine hundred fifty-nine dollars salary for members ofthe state tax commis- ($82,959)"in subsection (1). sion shall be eighty-five thousand four hun- The 2012 amendment, by ch. 224, substi- dred forty-seven dollars ($85,447)." tuted "Commencing on July 1, 2012, the an- — — — 63-103. Employees Compensation Expenses. (1) The state tax commission may employ an officer who shall serve as secretary ofthe commission and shall also employ such other persons as may be necessary fortheperformance ofits duties. Certainofits employees maybe designated as deputies who shall perform such duties as prescribed by the state tax commission. The state tax commission may delegate to any ofits employees the duty ofassisting in the collection, audit, inspection and enforcement of any tax or license and may authorize any ofits employees to act in its place and stead. The state tax commission may delegate any other function, responsibility or duty imposed upon the commission to one (1) or more commissioners or deputy commissioners; provided however, where the amount in issue relating to the tax liability of any taxpayer is equal to or exceeds fifty thousand dollars ($50,000), and the commission has delegated