IDAPA 35.01.03.230 — EXTENSIONS OF STATUTORY DEADLINES FOR DISASTER RELIEF

Section 63-220, Idaho Code
01.
Application by County Officials. A county official will apply for an extension in writing to the
Tax Commission before the statutory deadline, and the application will include the following:
(7-1-24)
a.
A description of the nature of the relief granted, or expected to be granted, to taxpayers pursuant to
Section 63-220(1), Idaho Code, by the Board of County Commissioners;
(7-1-24)
b.
Identification of any statutory deadline germane to the requested extension;
(7-1-24)
c.
The date by which the official making the application expects to accomplish the action specified in
the extension application; and
(7-1-24)
d.
A request that the Tax Commission approve the delay sought.
(7-1-24)
02.
Procedure. Within five (5) working days of receipt of the request, the Tax Commission will
respond in writing to the official requesting the delay. The Tax Commission will approve any request for an extension
that complies with this rule.
(7-1-24)