reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.300 - ASSESSMENT OF TAX

Current through August 31, 2023
Sections
				63-3045,
				63-3045A, Idaho Code
01.
The Record of Assessment
.
			 The record of assessment shall be the Notice and Demand for payment of taxes
			 that also functions as the required notice for the distraint and sale of a
			 taxpayer's personal property pursuant to Section
			 63-3057, Idaho Code. For a
			 jeopardy assessment as provided for in Sections
			 63-3065,
			 63-3630, and
			 63-4208, Idaho Code, the Notice of
			 Jeopardy Assessment is the record of assessment. In cases where the tax is
			 self-assessed and no Notice and Demand is issued, the record of assessment
			 shall be the Tax Commission's processing record of the filing of the
			 self-assessed return. (3-15-22)
02.
Admission to Understatement of Tax
. A taxpayer may admit to an
			 understatement of tax at any time. An admission is not considered a compromise
			 of tax, and does not affect the statutory period of limitations for an audit or
			 additional assessment or for a claim for refund filed by the taxpayer.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.310 - INTEREST RATES

Current through August 31, 2023
Sections
				63-3045,
				63-3073, Idaho Code The annual
				rate of interest applicable to delinquent taxes accruing or unpaid during all
				or any part of a calendar year is determined in accordance with Section
				63-3045, Idaho Code. The rates are
				listed at https://tax.idaho.gov/interest. These interest rates also apply to
				the allowance of a credit or refund of tax erroneously or illegally assessed or
				collected as provided in Section
				63-3073, Idaho Code.
				(3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.320 - NOTICE OF DEFICIENCY: FILING A PROTEST

Current through August 31, 2023
Section
				63-3045, Idaho Code
01.
Perfected Protest
. The
			 protest must contain the information in Paragraphs a. through d. of this rule
			 to be perfected. A protest meets the requirements of Paragraphs c. and d. of
			 this rule if the allegations of fact or contentions of law, viewed in the light
			 most favorable to the taxpayer, raise factual or legal issues that, if correct,
			 would entitle the taxpayer to relief. (3-15-22)
a. Name, address and pertinent identification
			 number; (3-15-22)
b. The period to
			 which the deficiency relates; (3-15-22)
c. The specific item or items in the Notice
			 of Deficiency to which the taxpayer objects; and (3-15-22)
d. The factual or legal basis for the
			 objections made. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.325 - NOTICE OF DEFICIENCY: PROTEST PROCEDURES

Current through August 31, 2023
Sections
				63-3045,
				63-3045B, Idaho Code
01.
Hearings
. The taxpayer may
			 be accompanied by more than one person, however, the Tax Commission may limit
			 the number of people accompanying the taxpayer. If a protestant fails to comply
			 with a summons or subpoena or fails to appear for the informal conference, the
			 Tax Commission may issue a decision without further hearing.
			 (3-15-22)
02.
Request for a
			 Final Decision
. A request for a final decision must be in a letter
			 addressed to the employee or agent of the Tax Commission from whom the
			 acknowledgment of the protest was received or to the individual subsequently
			 assigned to resolve the protest. The request must be the sole subject of the
			 letter and must clearly identify the taxpayer and the Notice of Deficiency.
			 (3-15-22)
03.
Simultaneous
			 Request for a Final Decision and a Hearing
. If the taxpayer makes a
			 simultaneous request for both a final decision and a hearing, the Tax
			 Commission shall treat this as a request for a hearing. The one hundred eighty
			 (180) day period begins when the hearing concludes. (3-15-22)
04.
Issues
. Redetermination of
			 any tax or refund due is not limited to the specific issue or issues protested
			 for the taxable year, unless limited by Section
			 63-3068(f), Idaho
			 Code. (3-15-22)
05.
Amended
			 Return After Audit
. An amended return will be accepted for a taxable
			 year for which a protest is pending only in the following circumstances:
			 (3-15-22)
a. The taxpayer demonstrates that
			 the changes on the amended return are unrelated to issues examined in the
			 audit; (3-15-22)
b. The changes are
			 the result of federal audit adjustments; or (3-15-22)
c. The amended return is submitted as part of
			 the procedure for resolving the protest. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.328 - OPPORTUNITY TO PARTICIPATE: NOTICE TO PETITIONER

Current through August 31, 2023
Section
				63-3045, Idaho Code
01.
Notification and
			 Participation
. If an appeals officer believes a discussion with staff
			 from the originating division is warranted to review matters restricted by
			 Subsection 327.02 of these rules, an
			 appeals officer shall provide petitioner reasonable notice of the time and date
			 of any discussion. Such notice may be provided to the petitioner by telephone,
			 mail or electronic form and pursuant to Section
			 63-4003, Idaho Code. An appeals
			 officer shall make a reasonable effort to accommodate the petitioner's schedule
			 but will not unduly delay the discussion. The petitioner may participate by
			 telephone or in-person at the State Tax Commission office in Boise, Idaho, and
			 any discussion will be held during normal business hours. (3-15-22)
02.
Additional Petitioner Participation
			 Information
. Any discussion held under this rule that includes
			 petitioner participation is not an informal hearing under Rule
			 325 of these rules and does not
			 start the one hundred and eighty (180) day period for issuing a final decision.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.400 - PENALTIES: GENERAL RULES

Current through August 31, 2023
Sections
				63-3033,
				63-3046, Idaho Code
01.
Penalty Presumed
			 Appropriate
. If a taxpayer becomes liable to pay the Internal Revenue
			 Service a penalty similar to one provided in Section
			 63-3046, Idaho Code, it shall be
			 presumed the penalty is appropriate as part of the related state tax
			 deficiency. (3-15-22)
02.
Computation of Tax Due Amounts for Failure to File, Failure to Pay,
			 Delinquent Filing, Substantial Understatement, and Extension Penalties
.
			 For purposes of computing the failure to file, failure to pay, substantial
			 understatement, or delinquent filing penalties, provided by Section
			 63-3046, Idaho Code, and the
			 penalty for failing to meet the extension criteria, provided by Section
			 63-3033, Idaho Code, the terms tax
			 shown thereon to be due, tax required to be shown on the return, tax due on
			 such return, and the amount on which the extension penalty is applied shall
			 mean amounts computed as follows: (3-15-22)
a.
			 Include the income tax, the permanent building fund tax, tax from recapture of
			 Idaho income tax credits, income tax credits, and any payments for these taxes
			 for that year. (3-15-22)
b. Exclude
			 items reported on the income tax return that are not included in Title 63,
			 Chapter 30, Idaho Code, such as sales or use tax due, fuels tax due, and
			 special fuels or gasoline tax refunds. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.410 - NEGLIGENCE PENALTIES

Current through August 31, 2023
Section
				63-3046(a), Idaho
				Code
01.
Negligence
			 Defined
. Negligence is the breach of a duty or obligation, recognized by
			 law, that requires conformance to a certain standard of conduct.
			 (3-15-22)
02.
Imposition of
			 Penalty
. A five percent (5%) negligence penalty shall be imposed if the
			 deficiency results from either negligence by the taxpayer or from disregard by
			 the taxpayer or his agent of state or federal tax laws, rules of the Tax
			 Commission, or Treasury Regulations. Situations that justify the penalty
			 include but aren't limited to the following: (3-15-22)
a. Taxpayer continues to make errors in
			 reporting income, sales or assets, or claims erroneous deductions, exemptions,
			 or credits even though these mistakes have been called to his attention in
			 previous audit reports. (3-15-22)
b. Taxpayer fails to maintain proper records
			 and files returns containing unsubstantiated claims or substantial errors.
			 (3-15-22)
c. Taxpayer makes
			 unsubstantiated or exaggerated claims of deductions or exemptions.
			 (3-15-22)
d. Taxpayer fails to
			 offer any explanation for understating taxes. (3-15-22)
e. Unreported taxable income is a material
			 amount as compared with the reported income. (3-15-22)
f. Taxpayer exhibits a careless disregard of
			 his tax obligations. (3-15-22)
g.
			 For sales or use tax deficiencies, failure to keep valid files of resale and
			 exemption certificates. (3-15-22)
h. Failure to make the required estimated
			 payment when requesting an extension of time for filing a return.
			 (3-15-22)
i. Taxpayer fails to
			 provide the Tax Commission with a copy of a final federal determination
			 according to Section
			 63-3069, Idaho Code.
			 (4-6-23)
j. Taxpayer fails to file
			 an Idaho amended return according to Section
			 63-3069, Idaho Code.
			 (4-6-23)
k. Taxpayer fails to
			 respond to requests to produce records substantiating items shown on the
			 return. (3-15-22)
l. Taxpayer fails
			 to make available the fifty-one (51) state apportionment factor detail when
			 requested. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.420 - FRAUD PENALTIES

Current through August 31, 2023
Section
				63-3046(b), Idaho
				Code Assessment of the fraud penalty precludes assessment of the negligence
				penalty on the deficiency. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.430 - PENALTY FOR FAILURE TO FILE, FAILURE TO PAY, OR DELINQUENT FILING

Current through August 31, 2023
Sections
				63-3033,
				63-3046, Idaho Code
01.
In General
. Due date means
			 the date prescribed for filing without regard to extensions.
			 (3-15-22)
02.
Insufficient
			 Postage
. The proper amount of prepaid postage is required on returns
			 mailed to the Tax Commission. If a tax return is returned to the sender due to
			 insufficient postage, it may result in the return becoming delinquent and
			 subject to the delinquency penalty specified by Section
			 63-3046(c), Idaho
			 Code. (3-15-22)
03.
Month
			 Defined
. If the due date falls on the last day of a calendar month, each
			 succeeding calendar month, or fraction of it, during which the failure to file
			 continues constitutes a month. If the due date is not the last day of the
			 calendar month, the period that ends with the same date of the next month
			 constitutes a month. If the succeeding month has no corresponding date, the
			 last day of the month is substituted. Any fraction of a month from the date
			 ending the preceding monthly period to the date of payment constitutes a full
			 month. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.500 - SETTLEMENTS

Current through August 31, 2023
Sections
				63-3047,
				63-3048, Idaho Code
01.
Grounds for Settlement
. The
			 Tax Commission may settle any taxes, penalties, or interest of a case if one
			 (1) or more of the following circumstances exist: (3-15-22)
a. Disputed liability, (3-15-22)
i. A disputed liability exists where there is
			 a reasonable disagreement as to the existence or amount of the correct tax
			 liability under the law. A disputed liability does not exist where the
			 liability has been established by a final court judgment concerning the
			 existence of the liability. (3-15-22)
ii. An offer to settle a disputed liability
			 generally will be considered acceptable if it reasonably reflects the
			 likelihood the Commission could expect to collect through litigation. This
			 analysis includes consideration of the hazards and costs of litigation that
			 would be involved if the liability were litigated. The evaluation of the
			 hazards and costs of litigation is not an exact science and is within the
			 discretion of the Commission. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.501 - PROCEDURES ON SETTLEMENTS OVER FIFTY THOUSAND DOLLARS

Current through August 31, 2023
Section
				63-3048, Idaho Code
01.
Amount in Issue
. The amount
			 in issue is defined as the Notice of Deficiency amount, plus or minus any
			 adjustments previously communicated in writing to the taxpayer, minus the
			 proposed settlement amount. For purposes of the amount in issue, interest will
			 be updated to the date of the offer. (3-15-22)
02.
Written Summary
. This
			 summary does not preclude the Commission from seeking a separate analysis from
			 other agents of the Commission. Such files may not be disclosed or inspected
			 under the public records law. (3-15-22)
03.
Final Review When the Offer to
			 Settle is Based on Inability to Pay
. If the taxpayer's offer is based on
			 inability to pay, a representative of the Collection Division will be provided
			 a copy of the Written Summary and given an opportunity to participate in the
			 final review. The representative attending the final review on behalf of the
			 Collection Division will be the division administrator or the designee.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.700 - DISCLOSURE OF INFORMATION: SCOPE

Current through August 31, 2023
Sections
				63-3076,
				63-3077, Idaho Code
01.
Examples
.The following are
			 examples of information not considered return information for purposes of Rules
			 700 through
			 709 of these rules: (3-15-22)
a. Decisions published pursuant to Section
			 63-3045B, Idaho Code;
			 (3-15-22)
b. Data in a form that
			 cannot be associated with or otherwise identify, directly or indirectly, a
			 particular taxpayer. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.702 - DISCLOSURE OF INFORMATION: THIRD PARTIES

Current through August 31, 2023
Sections
				63-3076 and
				63-3077, Idaho Code
01.
In General
. The Tax
			 Commission may not disclose returns or return information about a taxpayer to
			 any person other than that taxpayer or an authorized representative of the
			 taxpayer except as provided by statute or rule. (3-15-22)
02.
Written Authorization to Disclose
			 Information
. (3-15-22)
a. The Tax
			 Commission may disclose a taxpayer's returns or return information to a person
			 designated in writing by that taxpayer. (3-15-22)
b. The written authorization must contain:
			 (3-15-22)
i. The taxpayer's name, address and
			 social security number, employer identification number, or other identifying
			 number that relates to the returns or return information to be disclosed;
			 (3-15-22)
ii. The name and address
			 of the person to whom disclosure is authorized; (3-15-22)
iii. Language indicating the taxpayer's
			 consent to disclosure of information; (3-15-22)
iv. The tax period or periods for which
			 disclosure may be made; and (3-15-22)
v. The signature of the taxpayer, or if the
			 taxpayer is a corporation or other business organization or an entity other
			 than an individual, the signature of an authorized employee or officer of the
			 taxpayer. (3-15-22)
c. A
			 written complaint or inquiry by a taxpayer to an elected official of the
			 executive or legislative branches of state or federal government relating to
			 the Tax Commission's actions or positions relating to that taxpayer is an
			 authorization for the Tax Commission to disclose information relevant to the
			 complaint or inquiry to the official, or the official's delegate.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.703 - DISCLOSURE OF INFORMATION: GENERAL PUBLIC

Current through August 31, 2023
Sections
				63-3076,
				63-3077, Idaho Code
01.
Public Information
. The Tax
			 Commission may disclose information about a taxpayer that is public
			 information. This includes information introduced as evidence in any court,
			 before the Board of Tax Appeals, through the filing of liens, or through
			 publication other than by the Tax Commission. (3-15-22)
02.
Correction of Information
.
			 The Tax Commission, after notifying the taxpayer, may disclose information
			 necessary to correct misleading statements or misrepresentations publicized by
			 the taxpayer or his agents or employees regarding his liability to the state of
			 Idaho, his conduct in relation to the Tax Commission, or proceedings, audits or
			 investigations of the taxpayer by the Tax Commission. (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.704 - DISCLOSURE OF INFORMATION: GOVERNMENT AGENCIES AND OFFICIALS

Current through August 31, 2023
Sections
				23-907,
				39-8405,
				49-326,
				50-1049,
				54-1904A,
				56-231,
				63-602G,
				63-2442,
				63-3029B,
				63-3077,
				63-3077A,
				63-3077B,
				63-3077C,
				63-3077D,
				63-3077E,
				63-3077G,
				63-3077H,
				63-3634A,
				67-4917C, Idaho Code
01.
Legislature
. The Tax
			 Commission will disclose returns or return information to the Idaho Legislature
			 on the written request of the chair of any committee of either branch of the
			 Idaho Legislature on behalf of the committee. When authorized by statute, the
			 Tax Commission will disclose information to the Legislative Council, the Joint
			 Legislative Oversight Committee, or to the Joint Finance and Appropriations
			 Committee. (3-15-22)
02.
Government Agencies or Officials
. The Tax Commission will disclose
			 information necessary to comply with provisions of the Idaho Code requiring
			 reports or information to be provided to government agencies or officials. This
			 includes the disclosure of tax returns and return information for use in
			 enforcing child support obligations pursuant to Section
			 56-231, Idaho Code.
			 (3-15-22)
03.
Exchange of
			 Information
. Information may be exchanged between the Tax Commission
			 and: (3-15-22)
a. The Internal Revenue
			 Service, as allowed by Sections
			 63-3077(1)(a) 
			 and 63-3077D, Idaho Code;
			 (3-15-22)
b. Other states, if
			 reciprocal provisions for information exchanges are granted under Section
			 63-3077(1)(b),
			 Idaho Code; (3-15-22)
c. Multistate
			 Tax Commission, as allowed by Section
			 63-3077(1)(b),
			 Idaho Code; (3-15-22)
d. Financial
			 Management Services of the U. S. Department of the Treasury, as allowed by
			 Sections 63-3077(1)(a) 
			 and 63-3077D, Idaho Code;
			 (3-15-22)
e. Governing entity of
			 the International Fuel Tax Agreement, IFTA, Inc., as allowed by Section
			 63-3077(1)(b),
			 Idaho Code; (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.705 - DISCLOSURE OF INFORMATION - IDENTITY THEFT

Current through August 31, 2023
Section
				63-3077F, Idaho Code
01.
Written Information Request
.
			 The Tax Commission may disclose the name and address to the victim upon receipt
			 of a valid written information request. (3-15-22)
a. The written request must contain:
			 (3-15-22)
i. The victim's name, address, and
			 social security number or other tax identification number; (3-15-22)
ii. The tax year affected;
			 (3-15-22)
iii. The signature of the
			 victim or legal representative; (3-15-22)
iv. Copies of the victim's driver's license
			 and social security card or passport, if applicable. (3-15-22)
v. If the victim is a minor, a copy of the
			 birth certificate along with the driver's license or passport of the parent or
			 legal guardian. (3-15-22)
vi. If
			 the victim is deceased, a copy of the legal document authorizing the executor
			 of the estate along with the executor's driver's license or passport.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES › Section 35.02.01.800 - DEFINITIONS FOR PURPOSES OF THE TAXPAYERS' BILL OF RIGHTS

Current through August 31, 2023
Title 63, Chapter 40, Idaho Code
01.
Collection and Enforcement
.
			 The terms collection and enforcement include only post-assessment processes.
			 (3-15-22)
02.
Publication
. Publication means communicating to the general
			 public. Publication does not include internal communication or communication
			 with other governmental agencies as provided for by statute.
			 (3-15-22)
03.
Written
			 Notification of Representation
. A taxpayer's written notification that
			 he will be represented by another person must include the information required
			 for a valid power of attorney. If the notification is not valid, the revenue
			 officer shall communicate with the taxpayer. The revenue officer should
			 exercise reasonable care in determining whether a power of attorney exists.
			 (3-15-22)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.001 - TITLE AND SCOPE

Current through August 31, 2023
01.
Title
. These rules are titled IDAPA 36.01.01, "Idaho Board of Tax Appeals Rules." (4-6-23)
02.
Scope
. These rules govern procedures before the Idaho Board of Tax Appeals (hereinafter "Board"). (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.010 - DEFINITIONS

Current through August 31, 2023
As used in this chapter: (4-6-23)
01.
Appellant
. A party filing an appeal with the Board. (4-6-23)
02.
Board
. The Idaho Board of Tax Appeals, board members, presiding officer, or hearing officer as the context may dictate whenever it occurs in this chapter. (4-6-23)
03.
Case File
. The official record maintained by the Board regarding an appeal. (4-6-23)
04.
Comparable Sales
. Recently sold properties that are similar in locational and physical characteristics to the property being appraised. "Recently sold property" is property with a sale date prior to the effective date of valuation. (4-6-23)
05.
De Novo
. The Board decides questions of fact and of law based on the evidence and legal arguments presented before the Board. A de novo review means the parties must present anew any previously submitted evidence or argument they wish to have considered. New evidence and argument may also be presented. (4-6-23)
06.
Ex Parte
. A communication on behalf of one (1) party with the Board where the other side is not present or included. (4-6-23)
07.
Parcel
. Each separate property ownership as represented by the county assessment rolls. (4-6-23)
08.
Party
. A person or governmental subdivision or agency authorized to appear before the Board. (4-6-23)
09.
Presiding Officer or Hearing Officer
. A member of the Board or other person assigned to conduct a conference or hearing for the Board. (4-6-23)
10.
Respondent
. A party answering or otherwise responding to an appeal. (4-6-23)
11.
Subject Property
. The property under discussion. (4-6-23)
12.
Substantive Issue
. An issue where a right, interest or privilege of any party is involved that may be prejudiced as opposed to minor or mere procedural matter. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.011 - ABBREVIATIONS

Current through August 31, 2023
01.
BTA
. Idaho Board of Tax Appeals. (4-6-23)
02.
BOE
. County Board of Equalization. (4-6-23)
03.
STC
. Idaho State Tax Commission. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.012 - ORGANIZATION

Current through August 31, 2023
The Chairman of the Board serves as the administrative officer. (4-6-23)
01.
Election
. The Chairman will be elected annually by the board members in consideration of experience with the Board and the member's availability to serve and support the Board's administrative duties. (4-6-23)
02.
Power
. The Chairman will oversee the issuance of acknowledgment letters and notices, and is authorized to perform all other procedural duties such as issuing orders on nonsubstantive rulings without a formal meeting of the Board. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.020 - PROCEDURE GOVERNED

Current through August 31, 2023
01.
Procedure
. These rules govern all practice and procedure before the Board. Except as provided in Rules  800  through  860, these rules are affirmatively promulgated to supersede IDAPA 04.11.01, et seq., "Idaho Rules of Administrative Procedure of the Attorney General". (4-6-23)
02.
Purpose
. The purpose for the establishment of the Idaho Board of Tax Appeals is to provide a fully independent, fair, and less expensive opportunity for taxpayers and other parties to appeal from most tax related decisions of county boards of equalization and the State Tax Commission. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.021 - LIBERAL CONSTRUCTION

Current through August 31, 2023
These rules will be liberally construed to secure just, speedy, and economical determination of all issues presented to the Board. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.030 - REPRESENTATION AND PRACTICE BEFORE THE BOARD

Current through August 31, 2023
To the extent authorized by law the right to appear and practice before the Board is limited as follows: (4-6-23)
01.
Taxpayers
. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer's appeal. (4-6-23)
02.
Authorized Attorneys
. Attorneys duly authorized and qualified to practice in the courts of the state of Idaho; (4-6-23)
03.
Public Officers
. Public officers or designated representatives when representing the governmental agency; (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.031 - INITIAL PLEADING - LISTING OF REPRESENTATIVES

Current through August 31, 2023
The initial pleading of each party must name the party's qualified representative for service of documents and include the representative's address for receiving documents. Service of documents on the named representative is valid service upon the party. If no person is explicitly named as representative, the person signing the initial pleading will be considered the representative. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.032 - SUBSTITUTION OF REPRESENTATIVE

Current through August 31, 2023
A party's representative may be changed by notice to the Board and to all other parties when the proceedings are not unreasonably delayed. The presiding officer may permit substitution of a representative at hearing. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.033 - PARTICIPATION BY TAXING AUTHORITY

Current through August 31, 2023
In proceedings where a taxing authority may participate, or in any instance where a report or recommendation of the taxing authority may be considered in reaching a decision, at the timely request of a party or upon the Board's motion, an informed representative of the taxing authority shall appear at hearing and be available for examination. When such a representative is summoned, the taxing authority may further participate in the hearing as a party. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.036 - ENFORCEMENT

Current through August 31, 2023
The Board and each party to an appeal are responsible for the efficient, just, and speedy conduct of the formal hearing and other proceedings before the Board. Board members or the assigned hearing officer may impose sanctions on a party for delays, the failure to comply with a subpoena or discovery order, for discovery procedure abuses, and for any other matter regarding conduct of the appeal. Board sanctions include, but are not limited to, dismissal of an appeal or the granting of default judgment. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.037 - EX PARTE COMMUNICATIONS

Current through August 31, 2023
01.
Prohibited Ex Parte
. Unless permitted by law, the Board shall not communicate regarding any substantive issue with any party, except upon notice and opportunity for all parties to participate in the communication. (4-6-23)
02.
Permitted Ex Parte
. The Board may communicate ex parte with a party concerning a procedural or administrative matter. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.045 - NOTICE OF APPEAL: CONTENTS

Current through August 31, 2023
01.
Basic Contents
. An appeal must be in writing and contain clear and concise statements of the matters that lay foundation for the relief claim that may be granted by the Board. (4-6-23)
02.
Additional Contents
. The appeal shall further contain: (4-6-23)
a. Appellant's full name, mailing address and telephone number; (4-6-23)
b. The tax year(s) associated with the appeal; and (4-6-23)
c. A signed statement by a natural person/appellant or by a qualified representative that the notice of appeal contents are correct. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.046 - NOTICE OF APPEAL: BOE APPEALS

Current through August 31, 2023
01.
Separate Notice
. Each parcel assessment appealed must use a separate Board Appeal Form or separate notice of appeal. (4-6-23)
02.
BOE Appeal
. An appeal brought under Section  63-511, Idaho Code, the notice of appeal shall contain: (4-6-23)
a. A legal description of the property relating to the appeal; (4-6-23)
b. A copy of the county board of equalization's final decision, and when available, the decision's postmarked mailing envelope or any accompanying certificate of service; (4-6-23)
c. For a valuation appeal, a clear declaration of the alleged market value for the subject property. For a property tax exemption claim, the Idaho Code section(s) associated with the claim and a summary of the factual basis supporting why exempt status should be granted or denied; and (4-6-23)
d. A copy of the final tax assessment notice for the assessment appealed. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.047 - NOTICE OF APPEAL: STC APPEALS

Current through August 31, 2023
An appeal brought under Section  63-3049  or  63-707, Idaho Code, shall contain: (4-6-23)
01.
Attachment
. A copy of the written decision being appealed; (4-6-23)
02.
Objections
. A list of objections to the STC's decision and the basis for said objections; (4-6-23)
03.
Amount in Dispute
. A statement of the amount in dispute for each applicable tax year or period; and (4-6-23)
04.
Security Deposit
. When applicable, proof of compliance with the deposit requirements in Section  63-3049(b), Idaho Code, in the form of a receipt or documented acknowledgment from the STC. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.048 - ACKNOWLEDGMENT

Current through August 31, 2023
01.
Acknowledgment Letter
. An acknowledgment letter will be mailed within fourteen (14) days of the receipt of an appeal in the Board's office. The Board may acknowledge multiple appeals by the same party with a single letter. Such acknowledgment does not constitute a formal consolidation of the appeals. (4-6-23)
02.
Defective Appeal
. If an appeal is found to be materially defective, untimely, or not substantially in compliance with the requirements of this chapter the Board may dismiss such appeal. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.050 - ANSWER TO APPEAL

Current through August 31, 2023
A respondent or intervenor may file with the Board an answer to a notice of appeal. The answer shall be filed at least fifteen (15) days prior to hearing. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.052 - COUNTY AUDITOR REQUIREMENT

Current through August 31, 2023
01.
Contents
. Upon receiving a notice of appeal to the Board under Section  63-511, Idaho Code, the county auditor shall transmit to the Board: (4-6-23)
a. A copy of the notice of appeal including the date of receipt, and if received by mail, a copy of the mailing envelope; (4-6-23)
b. The exhibits or other evidence considered by the BOE; (4-6-23)
c. A copy of the initial appeal to the BOE; (4-6-23)
d. A copy of any decision made or action taken by the BOE together with the mailing date of the notice of decision or other proof of service; (4-6-23)
e. A copy of the certified minutes for related BOE proceedings, or a verbatim record provided on its own distinct storage device; and (4-6-23)
f. When applicable, a certificate that the BOE failed to act on the appeal in the time required. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.055 - CONSOLIDATION

Current through August 31, 2023
Whenever two (2) or more ad valorem cases from the same county or different counties involve the same or substantially similar issues and the same or similar property, or where the same or similar issues exist in other tax type cases, the Board may issue a written or verbal order consolidating the cases. There shall be no consolidation of cases where the rights of any party would be prejudiced. Parties may also request a consolidation. Prior to issuing a consolidation order, the Board will consider whether the parcels are contiguous, any response given to a consolidation request, and any other matters deemed appropriate in judging whether consolidation would likely be beneficial. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.060 - FORM OF PLEADINGS

Current through August 31, 2023
01.
Form
. Pleadings, except those filed on Board forms, submitted by a party and intended to be part of the record should be double-spaced: (4-6-23)
a. State the title of the pleading and the appeal number at the top of the cover page; (4-6-23)
b. Include the name, mailing and street address, and if available, the telephone and FAX number of the person filing the document; and (4-6-23)
c. Be signed by a qualified representative. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.061 - SERVICE OF DOCUMENTS

Current through August 31, 2023
01.
Service
. A notice, motion, brief, or other document submitted to the Board will be served upon all other parties' representatives of record. Service by regular mail is adequate service. A Board notice, order, or final decision is served upon a party's representative of record. The Board may direct documents be served on persons who are not parties. (4-6-23)
02.
Proof of Service
. Every document filed with the Board must be accompanied by a certificate of service. The following is an example:
Click
				here to view image
(4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.062 - DEFECTIVE, INSUFFICIENT OR LATE PLEADING

Current through August 31, 2023
A defective, insufficient, or untimely pleading may be returned, denied, or dismissed. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.063 - AMENDMENTS TO PLEADINGS - WITHDRAWAL OF PLEADINGS

Current through August 31, 2023
The presiding officer may allow any pleading to be amended or corrected or any omission to be supplied. Pleadings will be liberally construed, and defects that do not affect substantial rights of the parties will be disregarded. A party desiring to withdraw an appeal should file a notice of withdrawal and serve all parties with a copy. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.065 - COMPUTATION OF TIME

Current through August 31, 2023
In computing any period of time prescribed or allowed by these rules or by any applicable statute, the day of the act, event or default from which the designated period begins to run shall not be included. The last day of the period so computed shall be included in the count unless it is a weekend or legal holiday, in which event the period runs until the end of the next business day. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.066 - FILING

Current through August 31, 2023
01.
Document Filing Place
. A document filed with the Board shall be filed at the Board's mailing address or street address. (4-6-23)
02.
Number of Copies
. Unless otherwise indicated by the Board, one (1) copy shall be filed. (4-6-23)
03.
Fax Filing
. A filing by facsimile (fax) transmission is permitted for a notice of withdrawal or settlement, and for a notice or motion requiring an immediate response by the Board. Except for a notice of withdrawal, an original must be mailed to the Board and served on all other parties the same day. (4-6-23)
a. The transmission must be legible and received in its entirety during office hours for it to be considered filed on the transmission date. (4-6-23)
b. When making a filing by fax, if another party to the case is equipped with fax facilities, the service on that party should include fax service. (4-6-23)
c. The originating party shall assume the risk in fax filing and retain proof of filing by fax. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.070 - PREHEARING CONFERENCE

Current through August 31, 2023
01.
Subject of Conference
. The Board may direct parties to appear before it to consider: (4-6-23)
a. Any and all matters that can be agreed upon. (4-6-23)
b. Formulating or simplifying the issues. (4-6-23)
c. Stipulations which will avoid unnecessary proof. (4-6-23)
d. Preliminary motions to be made prior to the hearing. (4-6-23)
e. Requiring respondent and appellant to furnish to each other and the Board a list of all witnesses to be called by the parties at the hearing. (4-6-23)
f. The limitation of the number of expert or lay witnesses and the disclosure of the identity of persons having knowledge of relevant facts and who may be called as a witness. (4-6-23)
g. The scheduling of discovery, hearings, or other time sensitive matters. (4-6-23)
h. Discussing settlement. (4-6-23)
i. Fair hearing procedures. (4-6-23)
j. Such other matters that may expedite orderly and speedy conduct as will aid in the disposition of the controversy. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.072 - MOTIONS

Current through August 31, 2023
01.
Form and Contents
. A motion should: (4-6-23)
a. Fully state the facts upon which it is based; (4-6-23)
b. Refer to the particular provision of statute, rule, order, notice, or other controlling law upon which it is based; and (4-6-23)
c. State the relief sought. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.075 - DISCOVERY

Current through August 31, 2023
01.
Written Permission
. A party to a pending appeal may engage in discovery limited to a single discovery request upon the written order of the Board. The following procedures govern discovery: (4-6-23)
a. The request for discovery must be filed within twenty (20) days of the mailing date of the Board's appeal acknowledgment letter. (4-6-23)
b. The request should contain a statement covering the reasons the discovery is useful to the preparation of the appeal. (4-6-23)
c. The request must include a complete copy of the discovery request. (4-6-23)
d. Discovery must be completed at least ten (10) days prior to the scheduled hearing, unless otherwise ordered by the Board. (4-6-23)
e. The Board may deny a discovery request that does not comply with the requirements of this chapter. (4-6-23)
f. Discovery responses shall be served simultaneously on all other parties. At the same time, the responding party shall file with the Board a notice stating when and on whom the response was served. The actual contents of discovery responses will not be filed with the Board unless the order so directs. Discovery responses shall be signed by a qualified representative, and in the instance of interrogatory answers, the response shall also be signed by the person answering. Such signatures constitute a certification that the signer has reviewed the responses or answers and attests to their completeness and accuracy. (4-6-23)
g. The discovery order may provide that voluminous answers need not be served so long as the documents are made available for inspection and copying under reasonable terms. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.085 - INTERVENTION

Current through August 31, 2023
01.
Intervention of Right
. Upon written application received fifteen (15) days prior to the hearing of an appeal, anyone shall be permitted to intervene in an appeal when: (4-6-23)
a. The applicant demonstrates in writing an interest relating to the property or transaction which is the subject of the action that is not adequately represented by existing parties; and (4-6-23)
b. The Idaho State Tax Commission may intervene as a matter of right. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.100 - FAIR HEARING

Current through August 31, 2023
01.
Hearing Opportunity
. All parties shall be afforded an opportunity for a fair hearing to present evidence and argument. (4-6-23)
02.
Purpose of Hearing
. The Board's goal in conducting hearings is the acquisition of sufficient, accurate evidence to support a fair and just determination of the issues on appeal. (4-6-23)
03.
Notice of Hearing -- Mailing
. A notice of hearing shall be mailed at least twenty (20) days before the date set for hearing. (4-6-23)
04.
Setting of Hearing
. The Board will schedule a reasonably convenient time and place where each party may appear and offer evidence and argument in support of their position. (4-6-23)
05.
Telephonic Hearing
. The Board may conduct a telephonic hearing wherein each participant has an opportunity to participate in the entire hearing. (4-6-23)
06.
Notice of Hearing -- Contents
. The notice of hearing shall include: (4-6-23)
a. A statement of the place, date, and time of the hearing; (4-6-23)
b. A statement of the legal authority under which the hearing is to be held; (4-6-23)
c. A reference to the sections of statute or rule concerning the conduct of the hearing; (4-6-23)
d. The name of the hearing officer who is scheduled to conduct the hearing; and (4-6-23)
e. A short and simple statement of the matters asserted or the issues involved. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.101 - FAILURE TO APPEAR

Current through August 31, 2023
01.
Default or Dismissal
. Failure of either party to appear at the time and place appointed by the Board may result in a dismissal of that appeal or of the granting of the appeal. (4-6-23)
02.
Waiver of Appearance
. Upon written stipulation of parties that no facts are at issue, an appeal may be submitted to the Board without oral argument. However, the Board may require appearance for argument or presentation of evidence. (4-6-23)
Idaho Administrative Code › Title IDAPA 36 - Tax Appeals, Idaho Board of › Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES › Section 36.01.01.105 - INFORMAL DISPOSITION - SETTLEMENT

Current through August 31, 2023
Any appeal may be dismissed by the Board by stipulation, agreed settlement, consent order, or default. For good cause shown and upon written motion made within ten (10) days of entry of a Board order, the Board may set aside such order. (4-6-23)
01.
Formalizing Agreements
. An agreement by the parties may be put on the record or may be reduced to writing and filed with the Board. (4-6-23)
02.
Confidentiality
. Settlement negotiations in a contested case are confidential, unless all participants to the negotiation agree to the contrary in writing. Facts disclosed, offers made and all other aspects of negotiation (except agreements reached) in settlement negotiations are not part of the record. (4-6-23)
03.
Consideration of Settlement
. The Board may convene an evidentiary hearing to consider the reasonableness of the settlement and whether acceptance of the settlement is consistent with the Board's charge under the law. (4-6-23)
04.
Burden of Proof
. Proponents of a proposed settlement carry the burden of showing that the settlement is in accordance with the law. (4-6-23)