Idaho Admin. Code r. 35.02.01.328 - OPPORTUNITY TO PARTICIPATE: NOTICE TO PETITIONER
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)
Notes
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