IDAPA 35.01.02.120 — JEOPARDY DETERMINATION (RULE 120)

Section 63-3630, Idaho Code
If collection of any part of a tax required to be paid to the state of if any determination or redetermination will be
jeopardized by delay, the Commission will make a determination of the tax or amount required to be collected noting
the need for expeditious procedure and the amount of required security upon the assessment. The amount determined
to be due the state is immediately payable and, if not paid immediately after service of notice of the deficiency, may
be entered as a final assessment and collected by judgment processes or through use of any collection procedure
available to the Commission's office. If, within thirty (30) days, the taxpayer files for redetermination and deposits
with his petition for redetermination such security as the Commission may, in this specific case, deem necessary to
ensure compliance with this act, collection of the deficiency assessment will be delayed pending redetermination.
Hearings and other procedure will then proceed in accordance with the rules pertaining thereto.
(3-31-22)