Idaho Admin. Code r. 35.01.01.001 - SCOPE
Section 63-3039, Idaho Code.
01.
Scope. These rules will be
construed to reach the lull jurisdictional extent of the state of Idaho's
authority to impose a tax on income of all persons who derive income from Idaho
sources or who enjoy benefits of Idaho residence. (4-6-23)
02.
Effective Date. To the
extent allowed by statute, rules in this chapter will be applied on their
effective date to all taxable years open for determining tax liability.
(4-6-23)
03.
Closed Years or
Issues. Taxable years closed by the statute of limitations remain closed
and are not reopened by the promulgation, repeal or amendment of any rule.
Issues resolved by the expiration of appeal time, a notice of deficiency
determination, or a final decision of the Tax Commission will not be reopened
by the promulgation, repeal, or amendment of any rule. (4-6-23)
04.
Transactions Before an Effective
Date. A rule will not be applied to transactions occurring before its
effective date in a case where, in the opinion of the Tax Commission, to do so
would create an obvious injustice. (4-6-23)
Notes
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