Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3629
Deficiency determinations
# (a)
If the state tax commission is not satisfied with the return or returns of the tax, because of errors or omissions discovered in audits or in any other way, it may compute and determine the amount which is due upon the basis of facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession and assert a deficiency. One or more deficiency determinations may be made of the amount due for one or for more than one period. In making such determination, the state tax commission may offset overpayments against amounts due.
# (b)
If any person fails to make a return, the state tax commission shall make an estimate of the amount of sales or use subject to tax by this act, and shall in this manner determine the amount of tax due from such person. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the state tax commission’s possession or may come into its possession.
# (c)
The state tax commission shall give written notice of its determination and the amount of the deficiency, including any interest and penalties, to the person from whom such deficiency amount is due in the manner prescribed by section 63-3045 , Idaho Code.
Amendment history
63-3629, added 1965, ch. 195, sec. 29, p. 408; am. 1993, ch. 94, sec. 9, p. 236.
Source: view the official text
In this chapter (40 sections)
- 63-3622R · Motor vehicles, used manufactured homes, vessels,…
- 63-3622RR · Research and development
- 63-3622S · Radio and television broadcasting equipment
- 63-3622SS · Hunting or shooting sports
- 63-3622T · Equipment to produce certain newspapers
- 63-3622TT · CUSTOM MEAT PROCESSING
- 63-3622U · Funeral services
- 63-3622UU · Personal property tax on rentals
- 63-3622V · Bullion
- 63-3622VV · idaho information technology equipment
- 63-3622W · Irrigation equipment and supplies
- 63-3622WW · idaho semiconductors for america act
- 63-3622X · Pollution control equipment
- 63-3622XX · Animal adoption and rescue fees
- 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
- 63-3622YY · SMALL SELLER
- 63-3622Z · Sales by Indian tribes
- 63-3623 · Returns and payments
- 63-3623A · Taxes as state money
- 63-3623B · Amusement devices
- 63-3624 · Administration
- 63-3625 · Security for tax
- 63-3626 · Refunds, limitations, interest
- 63-3627 · Responsibility for taxes
- 63-3628 · Successors’ liability
- 63-3629 · Deficiency determinations
- 63-3630 · Jeopardy determinations
- 63-3631 · Redetermination
- 63-3632 · Interest on deficiencies
- 63-3633 · Period of limitation upon assessment and collection
- 63-3634 · Additions and penalties
- 63-3634A · Authority to enter agreements
- 63-3635 · Collection and enforcement
- 63-3637 · sales tax distribution — definitions
- 63-3638 · Sales tax — Distribution
- 63-3638A · Sales tax on liquor to be paid to liquor account
- 63-3640 · Contracts entered into before effective date of increased tax
- 63-3641 · rebate of sales taxes collected
- 63-3642 · sales and use tax withholding — city and county governments
- 63-3643 · Cash rounding