63-4401 — SHORT TITLE -- APPLICATION

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 44
                THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
    63-4401.  SHORT TITLE -- APPLICATION. This chapter shall be known and may
be cited as "The Idaho Small Employer Incentive Act of 2005." No provision of
this chapter applies to a person, taxpayer, or other entity entitled to,
applying for, or receiving any credit, rebate or other benefit under chapter
29, 39 or 43, title 63, Idaho Code.