Title 63 - REVENUE AND TAXATION

Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION (§§ 63-101 — 63-119)
Chapter 2 - DEFINITIONS - GENERAL PROVISIONS (§§ 63-201 — 63-220)
Chapter 3 - ASSESSMENT OF REAL AND PERSONAL PROPERTY (§§ 63-301 — 63-318)
Chapter 4 - APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY (§§ 63-401 — 63-411)
Chapter 5 - EQUALIZATION OF ASSESSMENTS (§§ 63-501 — 63-511)
Chapter 6 - EXEMPTIONS FROM TAXATION (§§ 63-601 — 63-606A)
Chapter 7 - PROPERTY TAX RELIEF (§§ 63-701 — 63-724)
Chapter 8 - LEVY AND APPORTIONMENT OF TAXES (§§ 63-801 — 63-812)
Chapter 9 - PAYMENT AND COLLECTION OF PROPERTY TAXES (§§ 63-901 — 63-907)
Chapter 10 - COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY (§§ 63-1001 — 63-1015)
Chapter 11 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES (§§ 63-1101 — 63-1108)
Chapter 12 - SETTLEMENT OF REVENUE OFFICERS (§§ 63-1201 — 63-1202)
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW (§§ 63-1301 — 63-1316)
Chapter 14 - ENFORCEMENT - PENALTIES (§§ 63-1401 — 63-1405)
Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS (§§ 63-1501 — 63-1505)
Chapter 16 - PREPAYMENT OF TAXES (§§ 63-1601 — 63-1608)
Chapter 17 - TAXATION OF FOREST LANDS AND FOREST PRODUCTS (§§ 63-1701 — 63-1708)
Chapter 18 - SHORT-TERM OR VACATION RENTAL MARKETPLACES (§§ 63-1801 — 63-1804)
Chapter 19 - EQUALIZATION OF ASSESSMENT OF PERSONAL PROPERTY [REPEALED]
Chapter 20 - SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES [REPEALED]
Chapter 21 - SETTLEMENT OF REVENUE OFFICERS [REPEALED]
Chapter 22 - MISCELLANEOUS PROVISIONS OF TAX LAW [REPEALED]
Chapter 23 - LICENSE TAXES (§§ 63-2301 — 63-2309)
Chapter 24 - FUELS TAX (§§ 63-2401 — 63-2470)
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES (§§ 63-2501 — 63-2565)
Chapter 26 - COUNTY SALES TAX [REPEALED]
Chapter 27 - LICENSE TAX ON ELECTRICITY (§§ 63-2701 — 63-2711)
Chapter 28 - TAXATION OF PROFITS OF MINES (§§ 63-2801 — 63-2811)
Chapter 29 - THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT OF 2005 - [REPEALED]
Chapter 30 - INCOME TAX (§§ 63-3001 — 63-3087)
Chapter 31 - ANTICIPATION OF REVENUE BY TAXING DISTRICTS (§§ 63-3101 — 63-3108)
Chapter 32 - ANTICIPATION OF REVENUE BY STATE (§§ 63-3201 — 63-3204)
Chapter 33 - ANTICIPATION OF REVENUE BY COUNTIES - [REPEALED]
Chapter 34 - COLLECTION OF TAXES AND LICENSE FEES (§§ 63-3408 — 63-3409)
Chapter 35 - COOPERATIVE ELECTRICAL ASSOCIATIONS - TAXING GROSS EARNINGS (§§ 63-3501 — 63-3506)
Chapter 36 - SALES TAX (§§ 63-3601 — 63-3642)
Chapter 37 - INTERSTATE COMPACT (§§ 63-3701 — 63-3709)
Chapter 38 - BOARD OF TAX APPEALS (§§ 63-3801 — 63-3814)
Chapter 39 - TAX ON NEWLY CONSTRUCTED AND OCCUPIED RESIDENTIAL AND COMMERCIAL STRUCTURES [REPEALED]
Chapter 40 - TAXPAYERS' BILL OF RIGHTS (§§ 63-4001 — 63-4015)
Chapter 41 - SPECIAL DISTRICT DISSOLUTION ACT (§§ 63-4101 — 63-4106)
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT (§§ 63-4201 — 63-4211)
Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 (§§ 63-4401 — 63-4409)
Chapter 45 - NEW CAPITAL INVESTMENTS INCENTIVE ACT (§§ 63-4501 — 63-4502)