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34 chapters · 695 sections in this title.
Idaho Code § 63-3040 Examination of return and determination of tax
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63-3040. Examination of return and determination of tax. As soon as practicable after the return is filed, the state tax commission shall examine it and shall determine the correct amount of the tax.
Idaho Code § 63-3041 Overpayments
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63-3041. Overpayments. If the taxpayer has paid more than the amount determined to be the correct amount of the tax, the excess shall be credited or refunded as provided in section 63-3072, Idaho Code, as amended. In the event a joint return has been filed and one (1) spouse dies…
Idaho Code § 63-3042 Examination of books and witnesses
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63-3042. Examination of books and witnesses. For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any tax payable under this act or the liability at law or in equity of any person in r…
Idaho Code § 63-3042A evidence of expenditures
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63-3042A. evidence of expenditures. For the purpose of documenting an expenditure as a deduction or credit under this chapter, absent clear and convincing evidence of fraud, a taxpayer’s statement or invoice from a credit card company or other financial institution reflecting the…