| CHAPTER 1 | | DEPARTMENT OF REVENUE AND TAXATION |
| CHAPTER 2 | | DEFINITIONS -- GENERAL PROVISIONS |
| CHAPTER 3 | | ASSESSMENT OF REAL AND PERSONAL PROPERTY |
| CHAPTER 4 | | APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY |
| CHAPTER 5 | | EQUALIZATION OF ASSESSMENTS |
| CHAPTER 6 | | EXEMPTIONS FROM TAXATION |
| CHAPTER 7 | | PROPERTY TAX RELIEF |
| CHAPTER 8 | | LEVY AND APPORTIONMENT OF TAXES |
| CHAPTER 9 | | PAYMENT AND COLLECTION OF PROPERTY TAXES |
| CHAPTER 10 | | COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY |
| CHAPTER 11 | | SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES |
| CHAPTER 12 | | SETTLEMENT OF REVENUE OFFICERS |
| CHAPTER 13 | | MISCELLANEOUS PROVISIONS OF TAX LAW |
| CHAPTER 14 | | ENFORCEMENT -- PENALTIES |
| CHAPTER 15 | | COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS |
| CHAPTER 16 | | PREPAYMENT OF TAXES |
| CHAPTER 17 | | TAXATION OF FOREST LANDS AND FOREST PRODUCTS |
| CHAPTER 18 | | MONEYED CAPITAL IN COMPETITION WITH BANKS -- ASSESSMENT -- [REPEALED] |
| CHAPTER 19 | | EQUALIZATION OF ASSESSMENT OF PERSONAL PROPERTY [REPEALED] |
| CHAPTER 20 | | SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES [REPEALED] |
| CHAPTER 21 | | SETTLEMENT OF REVENUE OFFICERS [REPEALED] |
| CHAPTER 22 | | MISCELLANEOUS PROVISIONS OF TAX LAW [REPEALED] |
| CHAPTER 23 | | LICENSE TAXES |
| CHAPTER 24 | | FUELS TAX |
| CHAPTER 25 | | CIGARETTE AND TOBACCO PRODUCTS TAXES |
| CHAPTER 26 | | COUNTY SALES TAX [REPEALED] |
| CHAPTER 27 | | LICENSE TAX ON ELECTRICITY |
| CHAPTER 28 | | TAXATION OF PROFITS OF MINES |
| CHAPTER 29 | | THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT OF 2005 -- [REPEALED] |
| CHAPTER 30 | | INCOME TAX |
| CHAPTER 31 | | ANTICIPATION OF REVENUE BY TAXING DISTRICTS |
| CHAPTER 32 | | ANTICIPATION OF REVENUE BY STATE |
| CHAPTER 33 | | ANTICIPATION OF REVENUE BY COUNTIES -- [REPEALED] |
| CHAPTER 34 | | COLLECTION OF TAXES AND LICENSE FEES |
| CHAPTER 35 | | COOPERATIVE ELECTRICAL ASSOCIATIONS -- TAXING GROSS EARNINGS |
| CHAPTER 36 | | SALES TAX |
| CHAPTER 37 | | INTERSTATE COMPACT |
| CHAPTER 38 | | BOARD OF TAX APPEALS |
| CHAPTER 39 | | TAX ON NEWLY CONSTRUCTED AND OCCUPIED RESIDENTIAL AND COMMERCIAL STRUCTURES [REPEALED] |
| CHAPTER 40 | | TAXPAYERS' BILL OF RIGHTS |
| CHAPTER 41 | | SPECIAL DISTRICT DISSOLUTION ACT |
| CHAPTER 42 | | ILLEGAL DRUG STAMP TAX ACT |
| CHAPTER 44 | | THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 |
| CHAPTER 45 | | NEW CAPITAL INVESTMENTS INCENTIVE ACT |