Idaho § 63-3642
Full text of Idaho Idaho Statutes § 63-3642, with citation guidance and answers to common questions.
§ 63-3642.
sales and use tax withholding - city and county governments. (1) Any mayor, council, board of commissioners, or any other governing body of a city or county governmental entity that issues an ordinance, resolution, executive order, or proclamation refusing to investigate or enforce any felony provided for in Idaho Code shall not be eligible to receive sales and use tax revenue distributions pursuant to section 63-3638 , Idaho Code. Such funds shall be held back until the city or county governmental entity has certified to the state tax commission that such ordinance, resolution, executive order, or proclamation has been repealed or rescinded.
(2) Upon presentation to the attorney general of an authenticated and duly enacted ordinance, resolution, executive order, or proclamation of any mayor, council, board of commissioners, or other governing body of a city or county governmental entity refusing to investigate or enforce any felony provided for in Idaho Code, the attorney general shall notify the state tax commission and the governmental entity of the provisions of this section and provide the governmental entity an opportunity to repeal or rescind the ordinance, resolution, executive order, or proclamation.
(3) If a repeal or rescission is certified within one hundred eighty (180) days of the holdback, the state tax commission shall restore the withheld moneys to the city or county governmental entity. If compliance is not certified within one hundred eighty (180) days, the withheld moneys shall be forfeited and deposited in the general fund by the state tax commission.
[63-3642, added 2023, ch. 119, sec. 1, p. 342.]
Frequently Asked Questions About Idaho § 63-3642
What does Idaho Statutes § 63-3642 cover?
Section 63-3642 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 § 63-3642?
A common citation format is "Idaho Statutes § 63-3642" (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 § 63-3642 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.