Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3631
Redetermination
# (1)
Any person against whom a deficiency determination is made under section 63-3629 , Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620 , 63-3620A or 63-3623B , Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045 , Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B , Idaho Code.
# (2)
The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing.
# (3)
A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621 , Idaho Code, or an exemption certificate as provided in section 63-3622 , Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.
Amendment history
63-3631, added 1965, ch. 195, sec. 31, p. 408; am. 1972, ch. 7, sec. 1, p. 10; am. 1992, ch. 16, sec. 9, p. 49; am. 1993, ch. 94, sec. 10, p. 237; am. 1996, ch. 210, sec. 3, p. 682.
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