Idaho Admin. Code r. 35.01.01.891 - NOTICE OF ADJUSTMENT OF STATE OR TERRITORY TAX LIABILITY

Sections 63-3069 and 63-3069A, Idaho Code

01. Final Determination. The term final determination of any deficiency or refund of income tax due to another state or territory as used in Section 63-3069, Idaho Code, means the final resolution of all issues that were adjusted by the other state or territory. (4-6-23)

02. Written Notice. (4-6-23)

a. Written notice is to include copies of all reports issued by the other state or territory, and any other documents and schedules required to clarify the adjustments to taxable income of the state or territory. If the final determination results in a refund of Idaho taxes, an amended Idaho income tax return must accompany the written notice to be a valid claim for refund. (4-6-23)

b. Written notice included with an income tax return for a year or years other than the year subject to the adjustment by the state or territory does not constitute the required notification. (4-6-23)

Notes

Idaho Admin. Code r. 35.01.01.891