Idaho § 63-4001 - Definitions
Full text of Idaho Idaho Statutes § 63-4001 — Definitions, with citation guidance and answers to common questions.
§ 63-4001. Definitions
As used in this chapter:
(1) "Commission" means the state tax commission.
(2) "Communication" means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium.
(3) "Location information" means a taxpayer’s place of abode and his telephone number at such place, or his place of employment.
(4) "Revenue officer" means any agent, officer or employee of the state tax commission assigned to:
(a) State tax collection or enforcement activities; or
(b) Auditing books and records relating to any return filed or required to be filed or to investigating failures to file a return.
(5) "Tax obligation" means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed.
(6) "Disputed tax liability" is any liability asserted by the tax commission to be due but in regard to which the taxpayer has exercised his right to any legally available administrative or judicial review procedure when such procedure and review therefrom is not fully exhausted.
[63-4001, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 6, p. 394.]
Frequently Asked Questions About Idaho § 63-4001
What does Idaho Statutes § 63-4001 cover?
Section 63-4001 ("Definitions") 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 § 63-4001?
A common citation format is "Idaho Statutes § 63-4001" (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 § 63-4001 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.