Idaho Statutes
§ 63-113 — REPORTING WHOLE DOLLAR AMOUNTS
Idaho § 63-113
This text of Idaho § 63-113 (REPORTING WHOLE DOLLAR AMOUNTS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Idaho Code § 63-113 (2026).
Text
The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared or maintained by the state tax commission may express any dollar amount rounded to the nearest whole dollar.
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Related
Idaho Telephone Company v. Baird
423 P.2d 337 (Idaho Supreme Court, 1967)
Legislative History
[63-113, added 1997, ch. 20, sec. 1, p. 30.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-113.