TITLE 3
BUSINESS REGULATIONS

CHAPTER 1
SALES TAX

SECTION:

3-1-1: Findings

3-1-2: Definitions

3-1-3: Imposition And Rate Of Certain Local-Option Nonproperty Sales Taxes

3-1-4: Calculation And Collection Of Tax

3-1-5: Duration Of Taxes

3-1-6: Purposes For Which The Revenues Derived From The Nonproperty Sales Taxes Shall Be Used

3-1-7: Creation Of Nonproperty Tax Relief Fund

3-1-8: Authorization To Administer, Regulate And Collect Sales Tax

3-1-9: Method For Payment Of Taxes

3-1-10: Audits - Deficiency Determinations

3-1-11: Redetermination Of Deficiency

3-1-12: Appeals, Interest On Deficiency

3-1-13: Collections And Enforcement

3-1-14: Refunds, Limitations, And Interest

3-1-15: Responsibility For Payment Of Taxes

3-1-16: Period Of Limitation Upon Assessment And Collection

3-1-17: Successor's Liability

3-1-18: General Administration By The City Clerk

3-1-19: Penalties

3-1-20: Penalty Charge

3-1-21: Exemptions

3-1-22: Idaho Sales Tax Act