IDAPA 35.02.01.300 — ASSESSMENT OF TAX

Sections 63-3045, 63-3045A, Idaho Code
01.
The Record of Assessment. The record of assessment shall be the Notice and Demand for
payment of taxes that also functions as the required notice for the distraint and sale of a taxpayer's personal property
pursuant to Section 63-3057, Idaho Code. For a jeopardy assessment as provided for in Sections 63-3065, 63-3630,
and 63-4208, Idaho Code, the Notice of Jeopardy Assessment is the record of assessment. In cases where the tax is
self-assessed and no Notice and Demand is issued, the record of assessment shall be the Tax Commission's
processing record of the filing of the self-assessed return.
(3-15-22)
02.
Admission to Understatement of Tax. A taxpayer may admit to an understatement of tax at any
IDAHO ADMINISTRATIVE CODE
IDAPA 35.02.01
State Tax Commission
Administration and Enforcement Rules
Section 310
Page 9
time. An admission is not considered a compromise of tax, and does not affect the statutory period of limitations for
an audit or additional assessment or for a claim for refund filed by the taxpayer.
(3-15-22)