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Statutes, Rules & Decisions

State of Idaho Statutes Idaho Statutes
Statutes are laws passed by the Idaho State Legislature.
Link to State of Idaho Administrative Rules Idaho Administrative Rules
The Idaho State Tax Commission creates administrative tax rules to clarify how statutes should be interpreted.
Proposed Rules/Current Legislative Session Proposed and Temporary Rules
The Idaho State Tax Commission proposes new or amended rules and may also propose repealing existing rules. These proposed rules or changes are subject to approval by the Idaho Legislature. There are no proposed or temporary rules currently published.
Decisions Decisions

Decisions are the final rulings issued by the Tax Commission on protested Notices of Deficiency. These decisions are "redacted" or edited to remove confidential and proprietary taxpayer information and then compiled for public review. They are posted on this Web site 120 days after they are mailed to the taxpayer.

We're in the process of adding decisions from 1996-2001. Please check back often or contact us for help.

 

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