US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-107.  PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION. Process and
procedure before the state tax commission shall be as summary and simple as
reasonably may be, and, as far as possible, in accordance with the rules of
equity. Process and procedures before the state tax commission as the state
board of equalization under title 63, Idaho Code, and before the state tax
commission for redetermination of taxes under section 63-3045 or 63-3631,
Idaho Code, are not contested cases within the meaning of chapter 52, title
67, Idaho Code.