2005 Idaho Code - 63-3049 — JUDICIAL REVIEW

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3049.  JUDICIAL REVIEW. (a) Redetermination by the state tax commission
may be reviewed in the district court for Ada county or the county in which
the taxpayer resides or has his principal office or place of business by a
complaint filed by the taxpayer against the state tax commission within
ninety-one (91) days after the receipt of notice of the decision of the state
tax commission denying, in whole or in part, any protest of the taxpayer or,
within the same period, by filing an appeal with the board of tax appeals.
Upon the serving of summons upon the state tax commission the case shall
proceed as other civil cases but may be heard by the judge in chambers. If the
case is appealed to the board of tax appeals, the hearing before that body
shall proceed as set forth in the act creating such board. If the court finds
that any tax is due, it shall enter judgment for such tax, including any
interest or penalties that may also be due and owing, against the taxpayer.
Any taxes, penalties or interest paid, found by the court to be in excess of
that which can be legally assessed, shall be ordered refunded to the taxpayer
with interest from the time of payment. In the case of sales or use tax and
corporate income tax decisions by the state tax commission, when the amount
asserted exceeds twenty-five thousand dollars ($25,000), no appeal to the
board of tax appeals shall be allowed.
    (b)  Before a taxpayer may seek review by the district court or the board
of tax appeals, the taxpayer shall secure the payment of the tax or deficiency
as assessed by depositing cash with the tax commission in an amount equal to
twenty percent (20%) of the amount asserted. In lieu of the cash deposit, the
taxpayer may deposit any other type of security acceptable to the tax
commission.
    No act, order or proceeding of the tax commission shall be valid until
after the time allowed for taking such court action has expired or such court
action is finally determined. As used in this section, the term "amount
asserted" shall mean the total amount due, as set forth in the decision of the
state tax commission.
    (c)  Any party to the proceedings may appeal to the supreme court from the
judgment of the district court under the rules and regulations prescribed for
appeals. If the appeal be taken by the state tax commission, it shall not be
required to give any undertaking or to make any deposits to secure the cost of
such appeal or to secure the payment of any amounts ordered refunded by the
court.
    (d)  Whenever it appears to the court that:
    (1)  Proceedings before it have been instituted or maintained by a party
    primarily for delay; or
    (2)  A party's position in such proceeding is frivolous or groundless; or
    (3)  A party unreasonably failed to pursue available administrative
    remedies;
the court, in its discretion, may require the party which did not prevail to
pay to the prevailing party costs, expenses and attorney's fees.