IDAPA 35.02.01.001 — SCOPE

Section 63-3039, Idaho Code
01.
Effective Date. To the extent allowed by statute, rules in this chapter are applied on their effective
date to all taxable years open for determining tax liability.
(3-15-22)
02.
Closed Years or Issues. Taxable years closed by the statute of limitations remain closed and are
not reopened by the promulgation, repeal or amendment of any rule. Issues resolved by the expiration of appeal time,
a notice of deficiency determination, or a final decision of the Tax Commission will not be reopened by the
promulgation, repeal, or amendment of any rule.
(3-15-22)
03.
Transactions Before an Effective Date. A rule will not be applied to transactions occurring before
its effective date in a case where, in the opinion of the Tax Commission, to do so would create an obvious injustice.
(3-15-22)