Idaho Code
Idaho Code § 63-104 (2026)
Holding other offices.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Holding other offices.
The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commission. Any member or employee of the tax commission may serve in the national guard or armed forces of the United States. Further, any member or employee of the tax commission may be appointed or elected to other office, when that office is without compensation beyond reimbursement for actual expenses, so long as service in the office does not conflict with the duties of the tax commission.
Notes of Decisions
Cited in 1
case, 2008–2008 · leading case: Safe Air for Everyone v. Idaho State Dep't of Agric., 177 P.3d 378 (Idaho 2008).
Safe Air for Everyone v. Idaho State Dep't of Agric., 177 P.3d 378 (Idaho 2008). “” Idaho Code § 63-104 bars the *168 “members and employees of the state tax commission” from holding other offices.”
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