Idaho Code
Idaho Code § 63-105 (2026)
Powers and duties — General.
✓ current as of May 2026
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Powers and duties — General.
In addition to all other powers and duties vested in it, the state tax commission shall have the power and duty:
(1) To assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the state tax commission.
(2) To make, adopt and publish such rules as it may deem necessary and desirable to carry out the powers and duties imposed upon it by law, provided however, that all rules adopted by the state tax commission prior to the effective date of this 1996 amendatory act shall remain in full force and effect until such time as they may be rescinded or revised by the commission.
(3) To maintain a tax research section to observe and investigate the effectiveness and adequacy of the revenue laws of this state and to assist the executive and legislative departments in estimation of revenue, analysis of tax measures and determination of the administrative feasibility of proposed tax legislation.
(4) To prescribe forms and to specify and require information with relation to any duty or power of the state tax commission except as provided in section 63-219, Idaho Code.
(5) To ensure that statutory penalties are enforced, and proper complaint is made against persons derelict in duty under any law relating to assessment or equalization of taxes.
(6) To sue and be sued in the name of the state tax commission.
(7) To summon witnesses to appear before it or its agents to testify and/or produce for examination such books, papers, records or other data relating to any matter within its jurisdiction. However, no person shall be required to testify outside the county wherein he resides or the principal place of his business is located. Such summons to testify shall be issued and served in like manner as a subpoena to witnesses issued from the district court and shall be served without fee or mileage charge by the sheriff of the county, and return of service shall be made by the sheriff to the commission. Persons appearing before the commission or its agents in obedience to such a summons, shall, in the discretion of the commission, receive the same compensation as witnesses in the district court, to be paid upon claims presented against the state from any appropriation made for the administration of the provisions of this title, in the same manner as other claims against the state are presented and paid.
(8) To administer oaths and take affirmations of witnesses appearing before it. The power to administer oaths and take affirmations is vested in each member of the state tax commission, and its duly constituted agents. In case any witness shall fail or refuse to appear and testify before the state tax commission or its agents upon being summoned to appear as herein provided, the clerk of the district court of the county shall, upon demand of the state tax commission, any member thereof, or agent, issue a subpoena reciting the demand therefor and summoning the witness to appear and testify at a time and place fixed; and violation of such subpoena or disobedience thereto shall be deemed and punished as a violation of any other subpoena issued from the district court.
(9) To report to the governor from time to time, and to furnish to the governor such assistance and information as may be required.
(10) To recommend to the governor in a report at least sixty (60) days before and to the legislature ten (10) days prior to the meeting of any regular session of the legislature such amendments, changes and modifications of the various tax laws necessary to remedy injustice and irregularities in taxation and to facilitate assessment and collection of taxes in the most economical and efficient manner.
Notes of Decisions
Cited in 13
cases (3 in the last 5 years), 1950–2026 · leading case: Leonardson v. Moon, 451 P.2d 542 (Idaho 1969).
Leonardson v. Moon, 451 P.2d 542 (Idaho 1969). “243 which adds to Chapter 1 Title 63 of the Idaho Code, § 63-105 Y, and provides: “Commencing on January 1, 1971 the following property is exempt from taxation: business inventory.”
Tax Exemption of Sunset Mem'l Gardens, Inc. v. Idaho State Tax Comm'n, 327 P.2d 766 (Idaho 1958). ““ * * * is used, owned, and held by said corporation as a public cemetery; that the above described premises and the ownership thereof by said corporation is in all respects a public cemetery, as the phrase, ‘all public cemeteries’ is used in Section 63-105, subdivision 14, as…”
Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). “In 1996, the Idaho Legislature enacted Idaho Code section 63-105, which provides in pertinent part: 14 63-105.”
Filer Mut. Tel. Co. v. Idaho State Tax Comm'n, 281 P.2d 478 (Idaho 1955). “The sole issue here is the interpretation to be given subsection 15 of section 63-105 I.C. Hence, the references in the maj'ority opinion to sections in Title 61 of the Code, which provides for “Public Utility Regulation”, have nothing to do with the question before us.”
Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963). “7, § 4; I.C. § 63-105 and § 63-101. Appellant also contends the decision of this court in Winton Lumber Co.”
Coeur D'Alene Pub. Golf Club, Inc. v. Kootenai Bd. of Equalization, 675 P.2d 819 (Idaho 1984). “2d 105 (1972), this court held that property used by religious organizations for summer youth camps was entitled to exemption under I.C. § 63-105. We noted that: "[S]uch encampments serve the young people of the State of Idaho and predominantly those who otherwise would have no…”
Malad Second Ward of the Church of Jesus Christ of Latter-Day Saints v. State Tax Comm'n, 269 P.2d 1077 (Idaho 1954). “2 and 3 of Section 63-105 I.C., exempt from taxation.”
In Re Gem State Academy Bakery, 224 P.2d 529 (Idaho 1950). “" Section 63-105, I.C. and the Unemployment Compensation exemptions, supra.”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
Corp. of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Dep't of Revenue, 6 Or. Tax 268 (Or. T.C. 1975). “An amended Idaho Code, § 63-105(c), effective January 1, 1970, permitted tax exemption of property “which, in the case of a charitable organization, is not directly related to the charitable purposes for which such charitable organization exists, * * This act was construed on…”
North Idaho Jurisdiction of Episcopal Churches, Inc. v. Kootenai Cnty. ex rel. Bd. of Commissioners, 496 P.2d 105 (Idaho 1972). “§ 63-105B, but also § 63-105 C and § 63-105L, overrules Upper Columbia Mission Society v.”
Upper Valley Cmty. Health Svcs, Inc. v. Madison Cnty. (Idaho 2024). “The land is not actually occupied for any purpose mentioned in the pertinent parts of section 63-105 [now Idaho Code section 63-602C].”
— Idaho Code § 63-105(1) — 2 cases
Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963). “7, § 4; I.C. § 63-105 and § 63-101. Appellant also contends the decision of this court in Winton Lumber Co.”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(10) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(14) — 1 case
Tax Exemption of Sunset Mem'l Gardens, Inc. v. Idaho State Tax Comm'n, 327 P.2d 766 (Idaho 1958). ““ * * * is used, owned, and held by said corporation as a public cemetery; that the above described premises and the ownership thereof by said corporation is in all respects a public cemetery, as the phrase, ‘all public cemeteries’ is used in Section 63-105, subdivision 14, as…”
— Idaho Code § 63-105(15) — 1 case
Filer Mut. Tel. Co. v. Idaho State Tax Comm'n, 281 P.2d 478 (Idaho 1955). “The sole issue here is the interpretation to be given subsection 15 of section 63-105 I.C. Hence, the references in the maj'ority opinion to sections in Title 61 of the Code, which provides for “Public Utility Regulation”, have nothing to do with the question before us.”
— Idaho Code § 63-105(2) — 3 cases
Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). “In 1996, the Idaho Legislature enacted Idaho Code section 63-105, which provides in pertinent part: 14 63-105.”
Committe to Protect & Preserve v. State (Idaho 2026).
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(20) — 1 case
Tree Farmers, Inc. v. Goeckner, 385 P.2d 649 (Idaho 1963). “7, § 4; I.C. § 63-105 and § 63-101. Appellant also contends the decision of this court in Winton Lumber Co.”
— Idaho Code § 63-105(3) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(5) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(7) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(8) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-105. Under its general powers and duties, the Tax Commission primarily operates in an executive capacity, fulfilling statutory duties such as tax assessment and collection, see § 63-105(1), enforcement; see § 63-105(5); and administrative functions, see §…”
— Idaho Code § 63-105(c) — 1 case
Corp. of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Dep't of Revenue, 6 Or. Tax 268 (Or. T.C. 1975). “An amended Idaho Code, § 63-105(c), effective January 1, 1970, permitted tax exemption of property “which, in the case of a charitable organization, is not directly related to the charitable purposes for which such charitable organization exists, * * This act was construed on…”
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