2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3045A - ASSESSMENT OF TAX.
(2) An assessment is not required before the tax commission may conduct audits and investigations or make inquiries of taxpayers or other persons relating to matters within the tax commission's jurisdiction. The making of an assessment is not required before the tax commission may file a judicial action under section 63-3030A or 63-3064, Idaho Code, or actions for injunctive or declaratory relief.
(3) When taxes and related interest have been assessed, the state tax commission shall create a record of assessment by recording the liability of the taxpayer along with an identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment. The record of an assessment shall be kept and maintained in a record in the office of the state tax commission in accordance with rules prescribed by the state tax commission. Upon request of the taxpayer, the state tax commission shall furnish the taxpayer a copy of the record of assessment.
(4) Penalties and additions to tax in the case of a deficiency shall be assessed in the same manner as the taxes and related interest.
History:
[63-3045A, added 1970, ch. 222, sec. 8, p. 621; am. 1987, ch. 86, sec. 1, p. 162; am. 1999, ch. 34, sec. 2, p. 72; am. 2006, ch. 195, sec. 5, p. 607.]
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