2005 Idaho Code - 63-3631 — REDETERMINATION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3631.  REDETERMINATION. (1) Any person against whom a deficiency
determination is made under section 63-3629, Idaho Code, or in regard to whom
the state tax commission proposes to revoke or suspend a permit under section
63-3620, 63-3620A or 63-3623B, Idaho Code, or any person directly interested,
may petition for a redetermination within the time period allowed by section
63-3045, Idaho Code. If a petition for redetermination is not filed within the
time period allowed, the determination becomes final as provided in section
63-3045B, Idaho Code.
    (2)  The state tax commission may decrease or increase the amount of the
determination before it becomes final, but the amount may be increased only if
a claim for the increase is asserted by the state tax commission at or before
the hearing.
    (3)  A person petitioning for a redetermination under subsection (1) of
this section may, in support of his petition, submit resale certificates as
provided in section 63-3620 or section 63-3621, Idaho Code, or an exemption
certificate as provided in section 63-3622, Idaho Code, only if such
certificates are presented to the tax commission within ninety (90) days of
the date of the notice of deficiency determination to which the petition
relates.