§ 63-3633 — PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION

Except as otherwise provided in this section:
(a) The amount of taxes imposed by this chapter shall be assessed within three (3) years after the due date of the return or the date the return was filed, whichever is the later, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period; provided, however, if an assessment has been made within the prescribed time, such tax may be collected by levy or by a proceeding in court within a period of six (6) years after assessment of the tax and, provided further, that this shall not be in derogation of any of the remedies elsewhere herein provided. The running of the period of limitations provided by this section shall be suspended for the period during which the state tax commission is prohibited from making the assessment or from collecting by levy or a proceeding in court, and for thirty (30) days thereafter.
(b) In the case of a false or fraudulent return with the intent to evade tax, or a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.
(c) In the case of taxes owed by a person who has failed to file a return as provided in section 63-3623, Idaho Code, the amount of taxes imposed in this chapter shall be assessed within seven (7) years of the time the return upon which the tax asserted to be due should have been filed unless the person had a reasonable belief that no taxes imposed by this chapter were due or payable, in which case within three (3) years of the time the return upon which the taxes asserted to be due should have been filed.
(d) The periods of limitation upon assessment and collection provided in this section shall not apply:
(1) In cases where the facts disclose a false or fraudulent act with the intent to evade tax, or
(2) To taxes collected by a retailer, seller or any other person who has failed to pay over such taxes to the state tax commission.
(e) In the case of taxes due during the lifetime of a decedent, or by his estate during the period of administration, a notice of deficiency shall be issued, a claim shall be made, the tax shall be assessed, or any proceeding in court without assessment for the collection of such tax shall be begun, within twelve (12) months after written request for prompt action is filed with the state tax commission by the executor, administrator, or other fiduciary representing the estate of such decedent. This subsection shall not apply if the return for which the request for prompt action relates has not been filed with the state tax commission.
(f) No assessment of a deficiency with respect to the tax imposed by this chapter, and no distraint or proceedings in court for its collection shall be made, begun, or prosecuted until a notice under section 63-3629, Idaho Code, has been mailed to the taxpayer, nor until all appeal rights relating to the deficiency have become final.
(g) Where, before the expiration of the time prescribed in this section for the assessment of any tax imposed by this act, both the state tax commission or its delegate or deputy and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

Legislative History

[63-3633, added 1965, ch. 195, sec. 33, p. 408; am. 1967, ch. 290, sec. 12, p. 805; am. 1972, ch. 7, sec. 2, p. 10; am. 1989, ch. 363, sec. 5, p. 911; am. 1993, ch. 26, sec. 7, p. 91; am. 1995, ch. 110, sec. 1, p. 346; am. 1997, ch. 113, sec. 5, p. 283; am. 1998, ch. 48, sec. 5, p. 198; am. 2025, ch. 302, sec. 3, p. 1282.]