Idaho Code § 63-107
This is the official text of Idaho Code § 63-107, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
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63-107 PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION.
Official statutory text
63-107. Process and procedure before state tax commission. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commission as the state board of equalization under title 63, Idaho Code, and before the state tax commission for redetermination of taxes under section 63-3045 or 63-3631, Idaho Code, are not contested cases within the meaning of chapter 52, title 67, Idaho Code.
History:
[63-107 added 1996, ch. 98, sec. 2, p. 316.]
History:
[63-107 added 1996, ch. 98, sec. 2, p. 316.]
Status: in_force · Read it on the official government site
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