34 chapters · 695 sections in this title.
Idaho Code § 63-3810A Representation at hearing
0.4K chars
63-3810A. Representation at hearing. 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. The presiding officer must afford the taxpayer or his representative, or both, adequate notice…
Idaho Code § 63-3811 Appeal from determination of tax liability
0.3K chars
63-3811. Appeal from determination of tax liability. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, …
Idaho Code § 63-3812 Appeal from board — Payment of taxes while on appeal
2.3K chars
63-3812. Appeal from board — Payment of taxes while on appeal. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an…
Idaho Code § 63-3813 Conclusive decision
1.0K chars
63-3813. Conclusive decision. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order …