2005 Idaho Code - 63-3633 — PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3633.  PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as
otherwise provided in this section:
    (a)  The amount of taxes imposed by this chapter shall be assessed within
three (3) years after the due date of the return or the date the return was
filed, whichever is the later, and no proceeding in court without assessment
for the collection of such taxes shall be begun after the expiration of such
period; provided, however, if an assessment has been made within the
prescribed time, such tax may be collected by levy or by a proceeding in court
within a period of six (6) years after assessment of the tax and, provided
further, that this shall not be in derogation of any of the remedies elsewhere
herein provided. The running of the period of limitations provided by this
section shall be suspended for the period during which the state tax
commission is prohibited from making the assessment or from collecting by levy
or a proceeding in court, and for thirty (30) days thereafter.
    (b)  In the case of a false or fraudulent return with the intent to evade
tax, or a willful attempt in any manner to defeat or evade tax, the tax may be
assessed, or a proceeding in court for collection of such tax may be begun
without assessment, at any time.
    (c)  In the case of taxes owed by a person who has failed to file a return
as provided in section 63-3623, Idaho Code, the amount of taxes imposed in
this chapter shall be assessed within seven (7) years of the time the return
upon which the tax asserted to be due should have been filed.
    (d)  The periods of limitation upon assessment and collection provided in
this section shall not apply:
    (1)  In cases where the facts disclose a false or fraudulent act with the
    intent to evade tax, or
    (2)  To taxes collected by a retailer, seller or any other person who has
    failed to pay over such taxes to the state tax commission.
    (e)  In the case of taxes due during the lifetime of a decedent, or by his
estate during the period of administration, a notice of deficiency shall be
issued, a claim shall be made, the tax shall be assessed, or any proceeding in
court without assessment for the collection of such tax shall be begun, within
twelve (12) months after written request for prompt action is filed with the
state tax commission by the executor, administrator, or other fiduciary
representing the estate of such decedent. This subsection shall not apply if
the return for which the request for prompt action relates has not been filed
with the state tax commission.
    (f)  No assessment of a deficiency with respect to the tax imposed by this
chapter, and no distraint or proceedings in court for its collection shall be
made, begun, or prosecuted until a notice under section 63-3629, Idaho Code,
has been mailed to the taxpayer, nor until all appeal rights relating to the
deficiency have become final.
    (g)  Where, before the expiration of the time prescribed in this section
for the assessment of any tax imposed by this act, both the state tax
commission or its delegate or deputy and the taxpayer have consented in
writing to its assessment after such time, the tax may be assessed at any time
prior to the expiration of the period agreed upon.  The period so agreed upon
may be extended by subsequent agreements in writing made before the expiration
of the period previously agreed upon.