Section 35.02.01.000 - LEGAL AUTHORITYSection 63-3039, Idaho Code
01.In General. In accordance with Sections 63-105 and 63-3039, Idaho Code, the Tax Commission has authority to promulgate rules implementing the provisions of the Idaho Income Tax Act.02.Related Taxes. This chapter contains rules relating to provisions of the Idaho Income Tax Act, Title 63, Chapter 30, Idaho Code, that are incorporated by reference into statutes relating to other taxes. These include: a. Sales and Use Taxes, Title 63, Chapter 36, Idaho Code;b. Motor Fuels Taxes, Title 63, Chapter 24, Idaho Code;c. Petroleum Transfer Fee, Title 41, Chapter 49, Idaho Code;d. Cigarette and Tobacco Products Taxes, Title 63, Chapter 25, Idaho Code;e. Beer Taxes, Title 23, Chapter 10, Idaho Code;f. Wine Taxes, Title 23, Chapter 13, Idaho Code;g. Mine License Taxes, Title 47, Chapter 12, Idaho Code;h. Kilowatt Hour Taxes, Title 63, Chapter 27, Idaho Code;i. Oil and Gas Taxes, Title 47, Chapter 3, Idaho Code.Idaho Admin. Code r. 35.02.01.000