2005 Idaho Code - 63-4001 — DEFINITIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4001.  DEFINITIONS. As used in this chapter:
    (1)  "Commission" means the state tax commission.
    (2)  "Communication" means the conveying of information regarding a
specific taxpayer's state tax obligation directly or indirectly to any person
through any medium.
    (3)  "Location information" means a taxpayer's place of abode and his
telephone number at such place, or his place of employment.
    (4)  "Revenue officer" means any agent, officer or employee of the state
tax commission assigned to:
    (a)  State tax collection or enforcement activities; or
    (b)  Auditing books and records relating to any return filed or required
    to be filed or to investigating failures to file a return.
    (5)  "Tax obligation" means any legally owed tax liability, including tax,
fees, penalty and interest, or any tax form required to be filed.
    (6)  "Disputed tax liability" is any liability asserted by the tax
commission to be due but in regard to which the taxpayer has exercised his
right to any legally available administrative or judicial review procedure
when such procedure and review therefrom is not fully exhausted.