US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-105.  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effect until such time as they may be rescinded or revised by the commission.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.