US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-118.  ALTERNATIVE DISPUTE RESOLUTION. (1) The state tax commission may
use alternative dispute resolution procedures to arbitrate or mediate any
issue within its tax jurisdiction.
    (2)  The state tax commission may enter into contracts, not subject to the
provisions of chapter 52, title 67, Idaho Code, with individuals and
organizations including, but not limited to, the multistate tax commission, to
conduct alternative dispute resolution. Costs of alternative dispute
resolution procedures may be paid from resultant proceeds without regard to
budgetary or appropriation restrictions.
    (3)  The state tax commission shall appoint one (1) of its members as
alternative dispute resolution coordinator and from its staff one (1) or more
assistant coordinators.