2005 Idaho Code - 63-3629 — DEFICIENCY DETERMINATIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3629.  DEFICIENCY DETERMINATIONS. (a) If the state tax commission is
not satisfied with the return or returns of the tax, because of errors or
omissions discovered in audits or in any other way, it may compute and
determine the amount which is due upon the basis of facts contained in the
return or returns or upon the basis of any information within its possession
or that may come into its possession and assert a deficiency. One or more
deficiency determinations may be made of the amount due for one or for more
than one period. In making such determination, the state tax commission may
offset overpayments against amounts due.
    (b)  If any person fails to make a return, the state tax commission shall
make an estimate of the amount of sales or use subject to tax by this act, and
shall in this manner determine the amount of tax due from such person. The
estimate shall be made for the period or periods in respect to which the
person failed to make a return and shall be based upon any information which
is in the state tax commission's possession or may come into its possession.
    (c)  The state tax commission shall give written notice of its
determination and the amount of the deficiency, including any interest and
penalties, to the person from whom such deficiency amount is due in the manner
prescribed by section 63-3045, Idaho Code.