There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - CHAPTER 4 — ESTATE AND TRANSFER TAX
- 14-401 — SHORT TITLE
- 14-402 — DEFINITIONS
- 14-403 — RESIDENTS -- TAX IMPOSED -- CREDIT FOR TAX PAID OTHER STATE
- 14-404 — NONRESIDENTS -- TAX IMPOSED -- EXEMPTION
- 14-404A — SPECIAL USE VALUATION -- RECAPTURE
- 14-405 — TAX RETURNS -- DATE TO BE FILED -- EXTENSIONS
- 14-406 — DATE PAYMENT DUE -- DATE DEEMED RECEIVED -- INTEREST
- 14-407 — AMENDED RETURNS -- FINAL DETERMINATION
- 14-408 — REFUND FOR OVERPAYMENTS -- LIMITATION
- 14-409 — TAX AS LIEN -- INSTRUMENTS ISSUED UPON PAYMENT -- CERTIFICATE OF TRANSFER -- LIENS ON SPECIAL USE PROPERTY
- 14-410 — PERSONAL REPRESENTATIVE -- PAYMENT OF TAX -- SALE OF PROPERTY -- LIABILITY
- 14-411 — PERSONAL REPRESENTATIVE -- FINAL ACCOUNT -- APPROVAL BY COMMISSION
- 14-412 — ADMINISTRATION AND ENFORCEMENT BY COMMISSION
- 14-413 — DISTRIBUTION OF RECEIPTS
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.