IDAPA 35.01.01.891 — NOTICE OF ADJUSTMENT OF STATE OR TERRITORY TAX LIABILITY (RULE 891)

Sections 63-3069 and 63-3069A, Idaho Code
01.
Final Determination. The term final determination of any deficiency or refund of income tax due
to another state or territory as used in Section 63-3069, Idaho Code, means the final resolution of all issues that were
adjusted by the other state or territory.
(4-6-23)
02.
Written Notice.
(4-6-23)
a.
Written notice is to include copies of all reports issued by the other state or territory, and any other
documents and schedules required to clarify the adjustments to taxable income of the state or territory. If the final
determination results in a refund of Idaho taxes, an amended Idaho income tax return must accompany the written
notice to be a valid claim for refund.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 895
Page 123
b.
Written notice included with an income tax return for a year or years other than the year subject to
the adjustment by the state or territory does not constitute the required notification.
(4-6-23)