2005 Idaho Code - 63-3039 — RULES AND REGULATIONS -- PUBLICATION OF STATISTICS AND LAW

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3039.  RULES AND REGULATIONS -- PUBLICATION OF STATISTICS AND LAW. (a)
The state tax commission shall prescribe all needful rules and regulations for
the enforcement of this act (which shall be deemed to include all
interpretations and constructions of this act, which must be uniformly made,
by the state tax commission) and shall prepare all forms which may be required
of taxpayers. All rules or regulations and forms shall be printed for general
distribution and the state tax commission is hereby authorized to contract for
such printing. The state tax commission may make a charge for each copy of
rules and regulations which charge shall not exceed the actual cost of
printing the same plus the actual expense of the state tax commission for
postage or other handling costs but no charge shall be made for any form
required of taxpayers. No rule or regulation shall become effective until
thirty (30) days after the rule or regulation as published is made available
to the public and each rule or regulation requiring compliance by a taxpayer
shall have an effective date. The state tax commission is authorized to
establish an annual charge for all rules, regulations and other publications
of the commission and to receive subscriptions therefor which shall entitle
the subscriber to delivery of such publications by mail as soon as the same
are published.
    (b)  The state tax commission shall as soon as practicable after the
effective date of this act adopt rules and regulations as provided herein.
Such rules and regulations shall conform wherever practicable to the
regulations promulgated by the commissioner for the Internal Revenue Code.
    (c)  Any law to the contrary notwithstanding, the state tax commission
shall prepare and publish annually such statistics as are reasonably available
with respect to the operation of the commission including pertinent statistics
of the income reported, taxes collected, and such other matters as may be
deemed valuable information for the public and also such information and
statistics as the governor and/or the legislature may require from time to
time.
    (d)  The state tax commission shall cause this act to be published in
pamphlet form together with such amendments as may from time to time be made,
which pamphlet shall include any rules or regulations then in effect and shall
provide for the sale of the same to the public at a uniform price not to
exceed the cost of printing plus the actual cost for postage and other
handling charges incurred by the state tax commission.