There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-3040 — EXAMINATION OF RETURN AND DETERMINATION OF TAX
TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3040. EXAMINATION OF RETURN AND DETERMINATION OF TAX. As soon as practicable after the return is filed, the state tax commission shall examine it and shall determine the correct amount of the tax.
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