Statutory Text
Idaho Code § 63-1607 — Credit For Prepaid Taxes.
TITLE 63 REVENUE AND TAXATION CHAPTER 16 PREPAYMENT OF TAXES 63-1607. Credit for prepaid taxes. During the last one-half (1/2) of the impact period and for not to exceed three (3) years thereafter, each taxpayer who has prepaid taxes shall be allowed a credit for such taxes paid during the first one-half (1/2) of the impact period. The credit shall be allowed against the actual taxes assessed to the taxpayer by the taxing district which received prepaid taxes from the local impact fund, and shall be calculated to provide an approximately equal credit during each year that the credit is allowed. Any extension of time during which the credit may be allowed shall require the approval of the local impact committee.
History:[63-1607, added 1980, ch. 226, sec. 1, p. 507; am. 1981, ch. 224, sec. 6, p. 442; am. 1988, ch. 355, sec. 1, p. 1058; am. 1996, ch. 208, sec. 16, p. 674; am. 1996, ch. 322, sec. 59, p. 1087; am. 1997, ch. 117, sec. 37, p. 334.]
Source: legislature.idaho.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-E2F8A2
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-1607
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
3285d258230f4ce8...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-1607 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 63
Ch. 16 — PREPAYMENT OF TAXES
Idaho Code § 63-1601Idaho Code § 63-1602Idaho Code § 63-1603Idaho Code § 63-1604Idaho Code § 63-1605Idaho Code § 63-1606Idaho Code § 63-1607Idaho Code § 63-1608
Idaho Code — public domain
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