2005 Idaho Code - 63-3069 — NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3069.  NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY. (1) Upon
final determination of any deficiency or refund of federal taxes written
notice shall be immediately sent to the state tax commission by the taxpayer.
    (2)  Upon final determination of any deficiency or refund of income tax
due to another state or territory to which the credit for taxes paid another
state or territory applies, as provided in section 63-3029, Idaho Code,
written notice shall be immediately sent to the state tax commission by the
taxpayer.