Idaho § 63-3069 NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY

Idaho Statutes

§ 63-3069 — NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY

Idaho § 63-3069

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3069 (NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3069 (2026).

Text

(1)Upon final determination of any deficiency or refund of federal taxes, the taxpayer is required to send written notice to the state tax commission within one hundred twenty (120) days of the final determination.

(2)Upon final determination of any deficiency or refund of income tax due to another state or territory to which the credit for taxes paid another state or territory applies, as provided in section 63-3029, Idaho Code, the taxpayer is required to send written notice to the state tax commission within one hundred twenty (120) days of the final determination.

(3)If the notice required by this section is not sent by the taxpayer to the state tax commission within one hundred twenty (120) days of the final determination, the taxpayer will be subject to the negligence penalty prov

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(1) Upon final determination of any deficiency or refund of federal taxes, the taxpayer is required to send written notice to the state tax commission within one hundred twenty (120) days of the final determination.
(2) Upon final determination of any deficiency or refund of income tax due to another state or territory to which the credit for taxes paid another state or territory applies, as provided in section 63-3029, Idaho Code, the taxpayer is required to send written notice to the state tax commission within one hundred twenty (120) days of the final determination.
(3) If the notice required by this section is not sent by the taxpayer to the state tax commission within one hundred twenty (120) days of the final determination, the taxpayer will be subject to the negligence penalty provided by section 63-3046, Idaho Code.