Statutes > Idaho Statutes > TITLE 63 REVENUE AND TAXATION > CHAPTER 38 BOARD OF TAX APPEALS > 63-3801 ESTABLISHMENT.

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.