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·Title 63 REVENUE AND TAXATION·Ch. 30 INCOME TAX

(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

Free access — add to your briefcase to read the full text and ask questions with AI

(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.

Idaho § 63-3069 (NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.