US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-101.  DEPARTMENT OF REVENUE AND TAXATION -- STATE TAX COMMISSION --
BOARD OF TAX APPEALS. (1) There is hereby created the department of revenue
and taxation, which shall consist of a state tax commission and a board of tax
appeals. The department of revenue and taxation shall, for the purposes of
section 20, article IV, of the constitution of the state of Idaho, be an
executive department of state government.
    (2)  The state tax commission shall be the constitutional tax commission
prescribed in section 12, article VII, of the  constitution of the state of
Idaho.
    (3)  The board of tax appeals shall be as provided in chapter 38, title
63, Idaho Code.
    (4)  The state tax commission may organize itself, or may organize such
administrative units under the direction and control of the state tax
commission, as deemed necessary for proper and efficient operation in order to
exercise the constitutional and statutory authority and functions assigned to
the state tax commission by the provisions of this title, or by other laws.
    (5)  The state tax commission shall consist of four (4) members, not more
than two (2) of whom shall belong to the same political party. The members of
the state tax commission shall be appointed by the governor, by and with the
consent of the senate; and shall be subject to removal by impeachment as
provided in chapter 40, title 19, Idaho Code.
    (6)  Appointments, except appointments to fill vacancies, shall be for a
term of six (6) years. Appointments to fill a vacancy shall be made by the
governor, and the name of the appointee shall be submitted to the senate for
confirmation at the next regular or extraordinary session, and upon
confirmation of the appointment, the appointee shall hold office for the
unexpired term.
    (7)  Each member of the state tax commission shall take, subscribe and
file with the secretary of state an oath of office in the form, time and
manner prescribed in chapter 4, title 59, Idaho Code. Each state tax
commissioner shall be bonded to the state of Idaho in the form, time and
manner prescribed in chapter 8, title 59, Idaho Code.
    (8)  The state tax commission shall have an office in Ada county and may
establish temporary offices at any place within the state whenever necessary
for the discharge of the state tax commission's duties.
    (9)  The state tax commission shall have an official seal, of which an
impression and description shall be filed with the secretary of state.
Judicial notice shall be taken of the seal of the state tax commission. Copies
of papers, records, proceedings and documents in the possession of the state
tax commission may be authenticated by affixation of the seal of the
commission and the attestation of the chairman of the commission, and when so
sealed and attested shall be received in evidence in all courts with the same
effect as the originals.