2005 Idaho Code - 63-3045A — ASSESSMENT OF TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3045A.  ASSESSMENT OF TAX. (1) Except as provided in subsection (2) of
this section, no tax commission activities to enforce collection of tax may be
conducted, nor may a proceeding to collect a tax be instituted, until taxes
are assessed in accordance with the provisions of this section.
    (a)  Taxes and related interest, including revisions for mathematical
    errors, are assessed immediately upon receipt of a tax return, amended
    return or other consent signed by the taxpayer or the taxpayer's
    authorized representative showing the taxes due. The tax commission may
    presume that the signature is the signature of the taxpayer or the
    taxpayer's authorized representative until the contrary is established by
    a preponderance of the evidence.
    (b)  In the event that the amount of tax is understated on the taxpayer's
    return due to a mathematical error, the state tax commission shall notify
    the taxpayer that an amount of tax in excess of that shown on the return
    is due and has been asserted. Such a notice of additional tax due shall
    not be considered a notice of a deficiency nor shall the taxpayer have any
    right of protest or appeal as in the case of a deficiency based on such
    notice, and the assessment and collection of the amount of tax erroneously
    omitted in the return is not prohibited by any provision of this chapter.
    (c)  Any amount paid as a tax or in respect of a tax, other than amounts
    withheld at the source or paid as estimated income tax, shall be deemed to
    be assessed upon the date of receipt of payment, notwithstanding any other
    provisions of this chapter.
    (d)  For all other purposes of this chapter, a tax is deemed assessed
    when:
         (i)   A taxpayer fails to file a protest with the state tax
         commission within the time prescribed in section 63-3045, Idaho Code,
         or an action in district court or the board of tax appeals within the
         time prescribed in subsection (a) of section 63-3049, Idaho Code; or
         (ii)  Upon conclusion of any such proceeding for any amount upheld at
         that conclusion of such proceeding.
    (2)  An assessment is not required before the tax commission may conduct
audits and investigations or make inquiries of taxpayers or other persons
relating to matters within the tax commission's jurisdiction. The making of an
assessment is not required before the tax commission may file a judicial
action under section 63-3030A or 63-3064, Idaho Code, or actions for
injunctive or declaratory relief.
    (3)  When taxes and related interest have been assessed, the state tax
commission shall create a record of assessment by recording the liability of
the taxpayer along with an identification of the taxpayer, the character of
the liability assessed, the taxable period, if applicable, and the amount of
the assessment. The record of an assessment shall be kept and maintained in a
record in the office of the state tax commission in accordance with rules
prescribed by the state tax commission. Upon request of the taxpayer, the
state tax commission shall furnish the taxpayer a copy of the record of
assessment.
    (4)  Penalties and additions to tax in the case of a deficiency shall be
assessed in the same manner as the taxes and related interest.