Laws & Rules
This section of our website includes information on current Idaho tax laws and rules, plus decisions from the Tax Commission.
Laws
Idaho statutes are laws passed by the Idaho State Legislature. Our state’s legislators convene every January to consider new laws. You can find most Idaho tax statutes under Title 63.
Rules
The Tax Commission is responsible for the administrative rules that clarify how tax statutes should be interpreted. Each year the Tax Commission can propose new rules and amend or repeal existing rules. These proposed rules or changes are subject to approval by the Idaho Legislature.
You are invited to comment on rules that are being drafted or attend an open meeting regarding rules.
Decisions
Decisions are the final rulings issued by the Tax Commission on protested Notices of Deficiency Determination. These decisions are "redacted" or edited to remove confidential and proprietary taxpayer information and then compiled for public review. They are posted on this website 120 days after they are mailed to the taxpayer.
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