US lawIdahoRegulationsIDAPA 35 — Tax Commission, StateChapter 35.01.02 — Idaho Sales and Use Tax Administrative Rules124IDAPA 35.01.02.124Collection And EnforcementLast amended: 2026Year: 2026Length: 18 wordsOfficial source Sections 63-3633, 63-3635, Idaho Code The rules promulgated by the Tax Commission under IDAPA 35.02.01. (7-1-26) 125. (RESERVED)PreviousIDAPA 35.01.02.123NextIDAPA 35.01.02.125