Opinions, Guidelines and Certificates of Review Topical Index

(Please note that some of the Opinions and Guidelines listed below are for reference only. The actual Opinions and Guidelines can be found in the volumes of the Idaho Attorney General's Opinions and Annual Report.)


Tax and Taxation
Opinion 76-57 - Taxation of cigarettes sold to non-Indians on reservation land.

Tax Issues
Opinion 93-13 - Tax Commission rules to calculate net profits of mines conflict with statute and are therefore invalid.

Opinion 94-01 - A property tax "developers' discount" on lots held for resale would violate the uniform taxation provisions of the Idaho Constitution.

Certificate 10/13/1995 - Sales Tax Initiative-Exemption for Food, Water and Clothing.

Certificate 10/13/1995 - Sales Tax Initiative-Sales Tax Rate.

Certificate 3/11/1997 - Taxation on Real Property to One Percent of Assessed Value.

Certificate 7/7/1997 - Property Tax Relief Initiative.

Opinion 00-1 - Analysis of Idaho's tiered premium tax statutes under the U.S. and Idaho Constitutions.

Guideline 7/31/2002 - Rule allowing accountants or other non-attorneys to argue points of law, prepare legal briefs, or call and examine witnesses before Board of Tax Appeals would likely be struck down by court.

Certificate 3/5/2003 - Initiative to Create a Sales Tax Exemption for Food.

Certificate 3/11/2003 - Initiative Regarding the Resort County Sales Tax.

Certificate 9/14/2005 - Initiative to Amend Provisions Relating to Property Tax.

Certificate 9/27/2005 - Initiative to Amend Idaho Code § 63-205 Relating to Property Tax.

Certificate 1/5/2006 - Initiative to Increase Sales and Use Taxes and Apply Revenues to Public Education.

Certificate 1/25/2011 - Initiative Petition Regarding Broadening the Sales Tax Base and Lowering the Sales Tax Rate.

Certificate 12/12/2011 - Proposed Initiative to Broaden the Sales Tax Base and Lower the Sales Tax Rate.

Certificate 9/24/2013 - Initiative Related to Proposed Amendments to the Idaho Sales Tax Statutes.

Opinion 14-2 - The Idaho Unfair Sales Act makes illegal the advertising, offer to sell, or retail sale of any merchandise below a statutory definition of cist in the State of Idaho. Additionally, Idaho's Competition Act addresses below cost sales to the extent that such sales are deemed predatory.

Opinion 14-2 - The Idaho Unfair Sales Act prohibits deceptive advertising. Additionally, the Idaho Consumer Protection Act was enacted with the purpose of deterring deceptive or unfair trade practices. Thus, if the Unfair Sales Act were repealed, remaining Idaho law would still be in place that prohibits deceptive advertising.

Certificate 6-10-2015 - Proposed Initiative Amending the Idaho Sales Tax Statutes.

Certificate 10-30-2015 - Proposed Initiative Amending the Idaho Sales Tax Statutes.

Term Limits
Guideline 1/7/1997 - Effective date of I.C. § 34-907.

Guideline 1/7/1997  - Term limits law probably would not prohibit person from being candidate for Idaho House of Representatives if person just served in Idaho Senate, and vice-versa.

Guideline 1/7/1997 - Time restrictions include time spent representing different districts, and reapportionment would not affect time restrictions.

Guideline 1/7/1997 - Write-in candidate who has served full term of office probably could not have name placed on general election ballot; in such case, term limits law would conflict with and probably prevail over I.C. § 34-906.

Opinion 32-75 - Road easements on state lands may not be acquired by adverse possession.

Opinion 69-75 - Powers of Highway Department commissioners.

Opinion 76-41 - Legality of agency to provide services for non-profit organizations.

Opinion 77-31 - Legality of including value engineering specification in standard specification for highway construction.

Opinion 77-34 - Advertisement of motorist services on highway signs authorized by law.

Opinion 77-38 - Governmental subdivision duty to maintain highways. Encroachment on highways. Public easements on rights of way.

Opinion 80-7 - Grant or loan of public funds in aid of privately owned railroads.

Opinion 82-4 - Investment of surplus or idle money under the Public Depository Law permissible subject to limitations.

Opinion 82-7 - Prudent Man Investment Rule controls all assets of state in fiduciary capacity.

Opinion 83-3 - After July 1, 1983, only Department of Transportation has authority to suspend or revoke drivers’ licenses.

Opinion 83-3 - Agreement of understanding allowing Department of Transportation to conduct administrative hearings to suspend or revoke drivers’ licenses in name of Department of Law Enforcement contrary to express statutory language and therefore ultra vires.

Opinion 83-3 - Department of Transportation has discretion to reallocate funds among programs within agency.

Opinion 84-5 - Statute providing for suspension of a driving license as punishment for drinking or possession of alcohol by minor in times and places unrelated to operation of motor vehicle unconstitutional.

Guideline 6/18/1987 - County roads cannot be abandoned by failing to include them on official highway district system map.

Guideline 8/24/1990 - Carrier transferring registration to new fleet vehicle not subject to fee.

Guideline 3/5/1991 - Idaho's weight limitation statutes and grandfather rights for vehicle weight limitations under 23 U.S.C. 127 include reasonable and adequate weight tolerances for special commodity haulers operating on interstate system.

Guideline 1/26/1995 - Surcharge for bluebird license plate program probably does not violate Idaho Constitution's prohibition against diverting fees from highway projects.

Guideline 1/27/1995 - Transportation Department is not a "law enforcement agency" and employees do not have power to seize and detain commercial vehicles.

Guideline 11/23/1998 - Proposed design of snow skier license plate complies with Idaho Code and ITD took appropriate measures to approve plate.

Certificate 5-26-2015 - Proposed Referendum Petition Related to Transportation Funding.

Opinion 3-75 - Treatment of group insurance and deficit.

Opinion 48-75 - Disposition of Capitol Building Fund limited by Idaho Admission Bill.

Opinion 76-20 - Requirement of both spouses’ signatures on back of tax refund warrants.

Opinion 77-18 - Ability to enter into joint agreements with other taxing units as to investment of idle funds.

Opinion 77-51 - State Liquor Dispensary entitled to receive and retain interest on idle liquor funds from State Treasurer.

Opinion 77-61 - Rotary funds or rotary expense funds are not idle funds to be invested; they are specially reserved to pay daily expense.

Opinion 77-67 - Overdrafts in general account, interest and charges – State Deficiency Warrants – Fire suppression charges.

Opinion 77-69 - Requirement of all state educational funds to be handled through State Treasurer.

Opinion 78-3 - Interest from the Rural Rehabilitation Loan Fund.

Opinion 78-43 - State Treasurer lacks authority to sell or incur loss from sale of investments of “idle monies” prior to maturity.

Opinion 79-8 - Liability for transactions by Endowment Fund Investment Board.

Opinion 80-17 - Banks can accept deposits after initial refusal.

Guideline 10/7/1988 - Treasurer may deposit funds in suspense account prior to allocating to public school fund or to state treasury.

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