2005 Idaho Code - 63-3069A — SPECIAL STATUTE OF LIMITATIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3069A.  SPECIAL STATUTE OF LIMITATIONS. When a final determination of
any income tax due to another state or territory changes the amount of the
credit for taxes paid to another state or territory as provided in section
63-3029, Idaho Code:
    (1)  A claim for any credit or refund resulting from the change shall be
filed within the later of:
    (a)  The time required by section 63-3072, Idaho Code; or
    (b)  One (1) year of the date the adjustment became final under the laws
    of the other state or territory.
    (2)  The period of limitation for issuing a notice of deficiency shall not
expire until the  later of:
    (a)  The time provided by section 63-3068, Idaho Code; or
    (b)  One (1) year from the date of delivery to the state tax commission by
    the taxpayer of the notice required by section 63-3069, Idaho Code.