2005 Idaho Code - 63-3045B — FINAL DECISIONS OF THE COMMISSION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3045B.  FINAL DECISIONS OF THE COMMISSION. (1) If a taxpayer does not
file a protest within the sixty-three (63) day period allowed, the notice of
deficiency of the tax commission becomes final on the day following the end of
the protest period.
    (2)  If a taxpayer files a protest, but does not perfect the protest,
request a hearing, or does not submit additional evidence or documentation, or
does not request additional time in which to respond, the notice of deficiency
of the tax commission becomes final on the twenty-ninth day following the date
the tax commission notified the taxpayer that the protest was not perfected,
except that the tax commission may reduce the amount of the deficiency during
the twenty-nine (29) day period.
    (3)  When a perfected protest has been filed, the state tax commission
shall, within fourteen (14) days thereof, provide the taxpayer with a written
acknowledgement of the protest. After the acknowledgement, a final decision of
the tax commission must be rendered within one hundred eighty (180) days from
either:
    (a)  A request in writing, in a form prescribed by rules of the tax
    commission, from the taxpayer for a final decision on that issue; if the
    taxpayer requests such a decision, the tax commission may refuse to accept
    additional evidence or documentation or refuse to allow an appearance at
    any proceeding with the commission or any representative of the commission
    during such one hundred eighty (180) day period.
    (b)  The conclusion of any hearing pursuant to section 63-3045(2), Idaho
    Code, and the taxpayer has not requested or received any extension of time
    to present additional evidence or testimony.
    (4)  A final decision may be held in abeyance, notwithstanding the
requirements of subsection (3) of this section, with the prior approval in
writing of the taxpayer.
    (5)  If a final decision of the tax commission is not rendered or the
protest is not resolved by compromise, consent or withdrawal of the notice of
deficiency determination within the time limits established by subsection (3)
of this section, the notice of deficiency shall be null and void ab initio,
with prejudice.
    (6)  A final decision of the tax commission shall be issued in writing and
mailed or served upon the taxpayer within the time limits set forth herein.
The final written decision of the tax commission shall, one hundred twenty
(120) days after the date of the final written decision, be available for
public inspection and copying pursuant to the provisions of section 9-338,
Idaho Code, except:
    (a)  The taxpayer's name, address, taxpayer identification number, social
    security number, permit number, or other identifying information shall be
    removed from the final written decision of the tax commission that is made
    available to the public; and
    (b)  Any proprietary or other identifying information contained in the
    written decision that the taxpayer requests be excised shall be excised by
    the tax commission in the final written decision made available to the
    public. The taxpayer must make such request in writing before ninety-one
    (91) days have elapsed after the date of the final decision.
    (7)  The tax commission shall label each written decision with a unique
identification number and shall keep a list containing each decision number
and the date of issuance, as excised in accordance with the provisions of this
section. A decision shall serve as precedent for the tax commission in future
protest determinations unless information excised, court decisions, changes in
the Idaho Code, or changes in applicable administrative rules overrule,
supersede, modify, distinguish, or otherwise make inapplicable the written
decision of the tax commission.