Idaho § 63-107 - Process and procedure before state tax commission
Full text of Idaho Idaho Statutes § 63-107 — Process and procedure before state tax commission, with citation guidance and answers to common questions.
§ 63-107. Process and procedure before state tax commission
Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commission as the state board of equalization under title 63 , Idaho Code, and before the state tax commission for redetermination of taxes under section 63-3045 or 63-3631 , Idaho Code, are not contested cases within the meaning of chapter 52, title 67 , Idaho Code.
[63-107 added 1996, ch. 98, sec. 2, p. 316.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-107
What does Idaho Statutes § 63-107 cover?
Section 63-107 ("Process and procedure before state tax commission") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-107?
A common citation format is "Idaho Statutes § 63-107" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.