2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3049 - JUDICIAL REVIEW.
(b) Before a taxpayer may seek review by the district court or the board of tax appeals, the taxpayer shall secure the payment of the tax or deficiency as assessed by depositing cash with the tax commission in an amount equal to twenty percent (20%) of the amount asserted. In lieu of the cash deposit, the taxpayer may deposit any other type of security acceptable to the tax commission.
No act, order or proceeding of the tax commission shall be valid until after the time allowed for taking such court action has expired or such court action is finally determined. As used in this section, the term "amount asserted" shall mean the total amount due, as set forth in the decision of the state tax commission.
(c) Any party to the proceedings may appeal to the supreme court from the judgment of the district court under the rules and regulations prescribed for appeals. If the appeal be taken by the state tax commission, it shall not be required to give any undertaking or to make any deposits to secure the cost of such appeal or to secure the payment of any amounts ordered refunded by the court.
(d) Whenever it appears to the court that:
the court, in its discretion, may require the party which did not prevail to pay to the prevailing party costs, expenses and attorney's fees.
History:
[63-3049, added 1959, ch. 299, sec. 49, p. 613; am. 1965, ch. 316, sec. 10, p. 880; am. 1967, ch. 294, sec. 9, p. 828; am. 1969, ch. 453, sec. 16, p. 1195; am. 1983, ch. 229, sec. 1, p. 631; am. 1993, ch. 94, sec. 5, p. 233; am. 2005, ch. 17, sec. 1, p. 47.]
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