2012 Idaho Statutes
Title 14 - ESTATES OF DECEDENTS
Chapter 4 - ESTATE AND TRANSFER TAX
Section 14-411 - PERSONAL REPRESENTATIVE -- FINAL ACCOUNT -- APPROVAL BY COMMISSION.
(2) The commission shall have the authority to determine the fair market value of property subject to tax under this chapter and in making such determination, the commission may require that appraisals or other necessary information be supplied by the personal representative. Any deficiencies must be asserted and assessments made within the time limitations as set forth under section 6501 and the regulations thereunder.
History:
[14-411, added 1988, ch. 300, sec. 2, p. 952.]
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