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2005 Idaho Code - 63-3801 — ESTABLISHMENT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 38
                             BOARD OF TAX APPEALS
    63-3801.  ESTABLISHMENT. Within the department of revenue and taxation,
there is hereby established a board of tax appeals as an independent body
which shall not in any way be subject to the supervision or control of the
state tax commission.

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