IDAPA 35.01.01.895 — PERIOD OF LIMITATION ON ASSESSMENT AND COLLECTION OF TAX (RULE 895)

Sections 63-3068 and 63-3069A, Idaho Code
01.
Federal Determination. The additional one (1) year period of limitation provided in Sections 63-
3068(f) and 63-3068(j), Idaho Code, does not begin to run if the final federal determination is delivered to the Tax
Commission by someone other than the taxpayer or the taxpayer's representative. The Internal Revenue Service and
other taxing agencies are not representatives of taxpayers.
(4-6-23)
02.
State or Territory Determination. The additional one (1) year period of limitation provided in
Section 63-3069A(2)(b), Idaho Code, does not begin to run if the final determination of income tax due to another
state or territory is delivered to the Tax Commission by someone other than the taxpayer or the taxpayer's
representative. Taxing agencies of other states or territories are not representatives of taxpayers.
(4-6-23)
03.
Protest of a Notice of Deficiency. If a taxpayer protests a Notice of Deficiency, the expiration of
the period of limitations provided in Section 63-3068, Idaho Code, is suspended.
(4-6-23)
04.
Waiver of the Period of Limitation. If a taxpayer executes a waiver to extend the period of
limitation, the waiver will state the taxpayer's name as shown on the tax return. If a group return is filed, the waiver
applies to each corporation included in the combined group.
(4-6-23)
05.
Duplicate Returns. If a return is filed pursuant to Section 63-217(1)(b), Idaho Code, where the
taxpayer establishes by competent evidence that the return was deposited in the United States mail or with a
qualifying private delivery service (See IDAPA 35.02.01, "Tax Commission Administration and Enforcement Rules,"
Rule 010) on or before the date for filing and the Tax Commission has notified the taxpayer that it has not received
the return, the taxpayer is to submit a duplicate return within fifteen (15) days of such notification for the newly filed
return to qualify as a duplicate return. The period of limitations for a duplicate return is the later of one (1) year from
the filing of the duplicate return or the date provided for in Section 63-3068, Idaho Code.
(4-6-23)