id-35-0201-2601: Tax Commission Administration and Enforcement Rules
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What this rule does
The proposed regulation outlines the rules for how the tax commission will be administered and enforced. It aims to provide a clear framework for tax-related processes and responsibilities.
Plain-language description generated by AI — not the agency’s official summary, which we have not captured for this rule. Read the official text →
The rule, in full
8,939 words as published, July 01, 2026. View the original →
Dear Senators Ricks, Adams, Rabe, and Representatives Cannon, Weber, Gannon: The Legislative Services Office, Research and Legislation, has received the enclosed rules of the State Tax Commission: IDAPA 35.02.01 - Tax Commission Administration and Enforcement Rules-Proposed Rule (Docket No. 35-0201-2601). Pursuant to Section 67-454, Idaho Code, a meeting on the enclosed rules may be called by the cochairmen or by two (2) or more members of the subcommittee giving oral or written notice to Research and Legislation no later than fourteen (14) days after receipt of the rules' analysis from Legislative Services. The final date to call a meeting on the enclosed rules is no later than 11/13/2026. If a meeting is called, the subcommittee must hold the meeting within forty-two (42) days of receipt of the rules' analysis from Legislative Services. The final date to hold a meeting on the enclosed rules is 12/11/2026. The germane joint subcommittee may request a statement of economic impact with respect to a proposed rule by notifying Research and Legislation. There is no time limit on requesting this statement, and it may be requested whether or not a meeting on the proposed rule is called or after a meeting has been held. To notify Research and Legislation, call 334-4854, or send a written request to the address on the memorandum attached below. Page 1 of 1 Terri Kondeff Director MEMORANDUM TO: Rules Review Subcommittee of the Senate Local Government & Taxation Committee and the House Revenue & Taxation Committee FROM: Senior Legislative Drafting Attorney - Peter Cook DATE: October 26, 2026 SUBJECT: State Tax Commission IDAPA 35.02.01 - Tax Commission Administration and Enforcement Rules-Proposed Rule (Docket No. 35-0201-2601) Summary and Stated Reasons for the Rule The State Tax Commission submits notice of proposed rulemaking for its rules governing Tax Commis- sion administration and enforcement, IDAPA 35.02.01. The Commission states that it is reviewing the chapter under the eight-year periodic review provided in section 67-5292, Idaho Code, to assess whether the content of the rule chapter is still necessary, and that it plans to remove redundant and unnecessary language and stream- line the rules. Much of the proposed text is a plain-language rewrite and deletes unnecessary language. It appears that most of these changes are consistent with the Commission's statutory authority and with the periodic review purpose stated in the notice. Most of the changes delete existing provisions or restate them in plainer language without materially changing their substance, and those changes appear to be within the Commission's authority. The committees may wish to discuss the following new language: (1) New subsection 131.05 (Unacceptable Payments - Tax Commission's Discretion) provides: "The Tax Commission may reject any form of payment that imposes undue burden on the Tax Commission to collect, process, or administer such payment, in the Tax Commission's discretion." The subsection does not define "undue burden" or identify the specific forms of payment to which it applies. The committees may wish to discuss which forms of payment the subsection is intended to address, and whether a more specific provision, such as one describing the circumstances in which a payment may be declined or how a payment is to be presented, would accomplish the subsection's purpose. (2) With respect to Rule 155 (Tax Returns and Other Documents Filed Electronically), the Commission originally proposed the following language to be included in the proposed rule: "By filing a return electron- ically, the taxpayer and any third-party transmitting information on the taxpayer's behalf accept the risks of transmitting information electronically. The Tax Commission is not responsible for any loss, liability, dam- age, personal injury, or expense resulting from the transmission of the taxpayer’s information." However, the Commission has indicated that the pending rule will remove these two sentences and replace them with the following: "A return or other document transmitted electronically is not considered filed until received in valid Paul Headlee, Deputy DirectMatt Drake, Manager Keith Bybee, Manager April Renfro, Manager Norma Clark, Manager Legislative Services OffResearch & Legislation Budget & Policy AnalysLegislative AuditsInformation Technology Statehouse, P.O. Box 83720 Tel: 208–334–2475 Boise, Idaho 83720–0054 legislature.idaho.gov form by the tax commission. A return should not be considered received by the tax commission without con- firmation in the acknowledgment of receipt." (3) With respect to new Rule 201, subsection 201.01 (Cost Reimbursement for a Third Party) provides: "If the Tax Commission summonses a third-party to produce records, the Tax Commission may reimburse the third-party at a rate not to exceed seventy-five cents ($0.75) per page. The Tax Commission may require the originals to be produced pursuant to the summons." Rule 201 cites sections 63-3042 and 63-3043, Idaho Code. Section 63-3042, Idaho Code, authorizes the Commission to summon persons to produce various records, and section 63-3043, Idaho Code, provides for enforcement through the district court, but neither section appears to address reimbursement of the costs of producing records. Section 63-105(7), Idaho Code, provides that persons appearing in obedience to a Commission summons “shall, in the discretion of the commission, receive the same compensation as witnesses in the district court.” Under section 9-1601, Idaho Code, witnesses in district court "are entitled to receive such witness fees and travel expenses as determined by the trial court pursuant to the Idaho Rules of Civil Procedure," and Rule 45(c)(2)(B) of the Idaho Rules of Civil Procedure requires a party that subpoenas documents from a nonparty to "pay the reasonable cost of producing or copying thedocuments."Readtogether,theseprovisionsmaysupportreimbursementofproductioncosts,althoughnone of them specifies a per-page amount. Section 63-3039(2), Idaho Code, which provides that the Commission's rules "shall conform wherever practicable to the regulations promulgated by the commissioner for the Internal Revenue Code," may also be relevant; the corresponding federal regulation sets reimbursement for reproducing summoned records at "$.20 per page." 26 C.F.R. § 301.7610-1. The Commission has indicated that the pending rule will add sections 63-105(7) and 63-3039(2), Idaho Code, to the Idaho Code sections cited for Rule 201. (4) With respect to Rule 430 (Penalty for Failure to File, Failure to Pay, or Delinquent Filing), existing subsection 430.02 (Insufficient Postage) provides that if a tax return is returned to the sender due to insufficient postage, "it may result in the return becoming delinquent and subject to the delinquency penalty specified by Section 63-3046(c), Idaho Code." The proposed rule revises this to provide that "the return becomes delin- quent and subject to the delinquency penalty specified by Section 63-3046(c), Idaho Code." (Emphasis added.) Section 63-217(1)(a), Idaho Code, provides that a return "[t]ransmitted through the United States mail, shall be deemed filed or made and received by the state or political subdivision on the date shown by the post office can- cellation mark stamped upon the envelope or other appropriate wrapper containing it." Section 63-217(1)(b), Idaho Code, treats a return that is mailed but not received as filed on the date it was mailed if the sender estab- lishes by competent evidence that it was mailed on or before the due date and files a duplicate within fifteen (15)daysafterwrittennoticeofnonreceipt. Neitherprovisionappearstoconditionthefilingdateontheamount of postage, and it appears that it may be possible for an envelope to receive a timely cancellation mark before it is returned to the sender for insufficient postage. The existing phrase "may result in" appears to leave room for section 63-217, Idaho Code, to apply, while the proposed phrase "becomes delinquent" could be read to make delinquency automatic, including when the envelope bears a timely cancellation mark or the taxpayer can establish timely mailing. The committees may wish to discuss how the subsection is intended to apply in those circumstances. Negotiated Rulemaking / Fiscal Impact TheCommissionstatesthatnegotiatedrulemakingwasconductedandthattheNoticeofIntenttoPromul- gate Rules - Negotiated Rulemaking was published in the July 1, 2026, Bulletin 35-0201-2601, Idaho Admin- istrative Bulletin, Vol. 26-7, page 91 and in the August 5, 2026, Bulletin 35-0201- 2601, Idaho Administrative Bulletin, Vol. 26-8, page 79. Statutory Authority The Commission appears to have the authority to promulgate its proposed rules pursuant to chapter 1, title 63, Idaho Code, and chapter 52, title 67, Idaho Code, subject to the discussion in items (1), (3), and (4) above, that may be helpful for the committees' consideration. Page 2 of 3 cc: State Tax Commission Philip Johnson *** PLEASE NOTE *** Per the Idaho Constitution, all administrative rules may be reviewed by the Legislature during the next legisla- tive session. The Legislature has 3 options with this rulemaking docket: 1) Approve the docket in its entirety; 2) Reject the docket in its entirety; or 3) Reject the docket in part. Page 3 of 3 IDAPA 35 – STATE TAX COMMISSION 35.02.01 – TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES DOCKET NO. 35-0201-2601 NOTICE OF RULEMAKING – PROPOSED RULE AUTHORITY: In compliance with Section 67-5221(1), Idaho Code, notice is hereby given that this agency has initiated proposed rulemaking procedures. The action is authorized pursuant to Section 63-105, Idaho Code. PUBLIC HEARING SCHEDULE: Apublic hearing concerning this rulemaking will be held as follows: Tuesday, October 13, 2026 11:00AM (MT) In Person: Coral Conference Room Idaho State Tax Commission 11321 W. Chinden Blvd., Bldg. 2 Boise, ID 83714-1021 Join from the meeting link https://idahogov.webex.com/idahogov/j.php?MTID=m104c2ade49de7290dd282685236eca48 Meeting number: 2861 919 3367 Meeting password: tTZEhyt8J45 Join by phone: +1-415-655-0001 US Toll Meeting number: 2861 919 3367 The hearing site(s) will be accessible to people with disabilities. Requests for accommodation must be made not later than five (5) days prior to the hearing, to the agency address below. DESCRIPTIVE SUMMARY: The following is a nontechnical explanation of the substance and purpose of the proposed rulemaking: The State Tax Commission will perform a critical and comprehensive review of the statutes and existing rules chapter. We will rewrite this chapter under the premise of eight (8) year rulemaking, as per Idaho Code Section 67- 5292, the Commission is reviewing IDAPA 35.02.01 to assess whether the content of the rule chapter is still necessary. As part of the rulemaking, the Commission plans to remove redundant and unnecessary language and streamline the rules. FEE SUMMARY: The following is a specific description of the fee or charge imposed or increased: N/A. FISCAL IMPACT: The following is a specific description, if applicable, of any negative fiscal impact on the state general fund greater than ten thousand dollars ($10,000) during the fiscal year as a result of this rulemaking: None. NEGOTIATED RULEMAKING: Pursuant to Section 67-5220(1), Idaho Code, negotiated rulemaking was conducted. The Notice of Intent to Promulgate Rules - Negotiated Rulemaking was published in the July 1, 2026, 2601, IdahoAdministrative Bulletin, Vol. 26-8, page 79.ol. 26-7, page 91 and August 5, 2026, Bulletin 35-0201- IdahoAdministrative Bulletin Page 310 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking INCORPORATION BY REFERENCE: Pursuant to Section 67-5229(2)(a), Idaho Code, the following is a brief synopsis of why the materials cited are being incorporated by reference into this rule: There are no documents incorporated by reference affected by this rulemaking. ASSISTANCE ON TECHNICAL QUESTIONS, SUBMISSION OF WRITTEN COMMENTS: For assistance on technical questions concerning the proposed rule, contact Philip Johnson at philip.johnson@tax.idaho.gov or (208) 334-7505. Anyone may submit written comments regarding this proposed rulemaking. All written comments must be directed to the undersigned and must be delivered on or before October 28, 2026. DATED this 29th day of May, 2026. Philip Johnson, Tax Research Specialist/Rules Officer Idaho State Tax Commission 11321 W. Chinden Blvd., Bldg. 2, Boise ID 83714 PO Box 36. Boise ID 83722-0036 philip.Johnson@tax.idaho.gov (208) 334-7505 THE FOLLOWING IS THE PROPOSED TEXT OF DOCKET NO. 35-0201-2601 (Only Those Sections WithAmendmentsAre Shown.) 35.02.01 – TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES 000. LEGALAUTHORITY. Section 63-3039, Idaho Code
01. In General. In accordance with Sections 63-105 and 63-3039, Idaho Code, the Tax Commission
has authority to promulgate rules implementing the provisions of the Idaho Income TaxAct. (3-15-22) 021. Related Taxes. This chapter contains rules sections relating to provisions of the Idaho Income Tax Act, Title 63, Chapter 30, Idaho Code, that are incorporated by reference into statutes relating to other taxes. These include: (3-15-22)( ) a. Sales and Use Taxes, Title 63, Chapter 36, Idaho Code; (3-15-22) i. Auditorium Districts, Title 49, Chapter 49, Idaho Code. ( ) ii. Idaho Travel and Convention Industry Council, Title 67, Chapter 47, Idaho Code. ( ) b. Motor Fuels Taxes, Title 63, Chapter 24, Idaho Code; (3-15-22)( ) c. Petroleum Transfer Fee Clean Water Trust Fund, Title 41, Chapter 49, Idaho Code;(3-15-22)( ) d. Cigarette and Tobacco Products Taxes, Title 63, Chapter 25, Idaho Code; (3-15-22) IdahoAdministrative Bulletin Page 311 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking e. Beer Taxes, Title 23, Chapter 10, Idaho Code; (3-15-22)( ) f. County Option Kitchen and Table Wine TaxesAct, Title 23, Chapter 13, Idaho Code; (3-15-22)( ) g. License Tax for Privilege ofMine License Taxes Mining and Extracting Ores, Title 47, Chapter 12, Idaho Code; (3-15-22)( ) h. Kilowatt Hour TaxesLicense Tax on Electricity, Title 63, Chapter 27, Idaho Code; (3-15-22)( ) i. Oil and Gas Taxes Wells, Title 47, Chapter 3, Idaho Code. (3-15-22)( ) 001. SCOPE. Sections 63-3039, 63-3072, Idaho Code
01. Effective Date. To the extent allowed by statute, rules in this chapter are applied on their effective
date to all taxable years open for determining tax liability. (3-15-22)
02. Closed Years or Issues. Taxable years closed by the statute of limitations remain closed and are
not reopened by the promulgation formal declaration, 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 formal declaration, repeal, or amendment of any rule. (3-15-22)( )
03. Transactions Before an Effective Date.Arule 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. (3-15-22) 002. ADMINISTRATIVEAPPEALS. This chapter allows administrative relief as provided in Sections 63-3045, 63-3045A, 63-3045B, and 63-3049, Idaho Code. (3-15-22) 0032. – 009. (RESERVED) 010. DEFINITIONS. Section 63-3003, 67-5232, 67-9903, Idaho Code
01. Date of Filing or Payment. Materials not mailed with the United States Postal Service or a private
delivery service designated as qualifying under Section 7502, Internal Revenue Code, are filed when physically received by the Tax Commission. (3-15-22)
02. Pay, Paid, Payable or Payment. When used in reference to an amount of tax, penalty, interest, fee
or other amount of money due to the Tax Commission, the words pay, paid, payable, or payment mean an irrevocable tender to the Tax Commission of lawful money of the United States. (3-15-22) a. As used herein, lawful money of the United States means; (3-15-22) i. Currency or coin of the United States at face value; and (3-15-22) ii. Negotiable checks drawn on a United States bank or other financial institution that are payable in full in money of the United States. (3-15-22) b. The words pay, paid, payable, or payment do not include: (3-15-22) i. Submission to the Tax Commission of a check or draft that is subsequently dishonored by the institution on which it is drawn. (3-15-22) ii. Submission to the Tax Commission of a check or draft drawn on a foreign bank or other financial IdahoAdministrative Bulletin Page 312 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking institution in regard to which any processing fees may be incurred by the state of Idaho. (3-15-22)
03. Declaratory Ruling. A declaratory is a final decision which interprets or applies a statute or rule
administered by the agency. A declaratory ruling can state whether or in what manner an order issued by the agency applies to the petitioner. ( ) 011. – 109. (RESERVED) 110. DECLARATORY RULINGS. Sections 67-5232, 67-5206, 67-5255, Idaho Code
01. Findings Pursuant to Section 67-5206, Idaho CodeAuthority and Purpose. Authority and
Purpose. This rule is adopted under Idaho Code sections 67-5232 and 67-5255 and governs declaratory rulings issued by the Tax Commission. It supplements the general administrative rules on declaratory rulings in Idaho Administrative Procedures Act 62.01.01, sections 725 through 749, by providing procedures specific to tax administration, including the protection of confidential taxpayer information. (3-15-22)( ) a. The Tax Commission finds that theAttorney General’sAdministrative Rules on declaratory rulings found at IDAPA 04.11.01, “Idaho Rules of Administrative Procedure of the Attorney General,” Sections 400 through 402 do not adequately address the needs of taxpayers seeking a declaratory ruling on applications of the tax law. The Attorney General’sAdministrative Rules do not: (3-15-22) i. Protect taxpayer confidentiality; (3-15-22) ii. Define the taxpayer’s right to rely on the ruling; or (3-15-22) iii. Identify the circumstances justifying the denial or withdrawal of a ruling. (3-15-22) b. Accordingly, this rule will govern declaratory rulings issued by the Tax Commission. (3-15-22)
02. Filing a Petition. Any person or group may file a written petition with the Tax Commission
requesting a determination of how a statute, rule, or order applies to them. A petition is eligible for consideration when the petitioner's tax liability is directly affected or the petitioner has a direct financial interest in the issue, the petition is submitted in writing, and the petition includes a statement that it is intended as a petition for a declaratory ruling under this section or the Administrative Procedure Act. (3-15-22)( ) a. Any person, group, or other association may file a written petition with the Tax Commission asking for an interpretation or determination as to the applicability of a statute, rule, or order issued by the Tax Commission to the party filing the petition. To obtain the determination the petitioner’s tax liability must be directly affected by the determination or the petitioner must demonstrate a direct financial interest in the determination sought. (3-15-22) b. A petition must be submitted to the Tax Commission in writing and contain an express statement that it is intended to be a petition for a declaratory ruling pursuant to this rule or theAdministrative ProcedureAct. (3-15-22)
03. Tax Commission's Response to Petition. After receiving a petition, the Tax Commission shall
can: (3-15-22)( ) a. Issue a written declaratory ruling; (3-15-22) b. Require the petitioner to submit additional facts, evidence, or information as the Tax Commission deems necessary to make a declaratory ruling; or (3-15-22) c. Decline to make a declaratory ruling. The Tax Commission shall decline to make a declaratory ruling in the following circumstances: (3-15-22)( ) i. The identity of the taxpayer is not disclosed; (3-15-22) IdahoAdministrative Bulletin Page 313 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking ii. The request fails to include sufficient facts, evidence, or other information on which a declaratory ruling may be based; (3-15-22) iii. The issue on which a declaratory ruling is sought is the subject of pending litigation or administrative appeal; (3-15-22) iv. The petitioner is not a person directly affected by a resolution of the issue presented; or (3-15-22) v. It appears there are other good or compelling reasons why a declaratory ruling should not be made. (3-15-22)
04. Factual Circumstances. A declaratory ruling applies only to the factual circumstances as
submitted by the petitioner and applies only to the petitioner seeking the declaratory ruling. The declaratory ruling may not be relied on by a person not named as a petitioner. The declaratory ruling is void if the facts changed significantly, all relevant facts were not disclosed at the time of the petition, or the facts were not accurately represented to the Tax Commission. If the statutory provisions or administrative rules affecting the declaratory ruling are amended by the legislature or the Tax Commission, the declaratory ruling is void as of the date of the amendment to the statute or rule. (3-15-22)
05. Withdrawal of Ruling. If after issuing a declaratory ruling the Tax Commission believes the
declaratory ruling is erroneous, it may withdraw the declaratory ruling by giving written notice to the petitioner at his last known address. If the petitioner has relied on the declaratory ruling in good faith, the Tax Commission may not assess any tax liability accruing between the dates the declaratory ruling was issued and its withdrawal. (3-15-22)
06. Confidentiality. Declaratory rulings by the Tax Commission are information subject to the
confidentiality requirements of Sections 63-3076 and 63-3077, Idaho Code and Rule 700 of these rules. Factual, financial, or other information relating to a taxpayer is not public record and may not be disclosed to any person except as provided by Sections 63-3076 and 63-3077, Idaho Code, or as authorized by the taxpayer. (3-15-22)
07. Appeals. Sections 67-5270 through 67-5279, Idaho Code, govern the judicial review of declaratory
rulings. (3-15-22) 111. – 130. (RESERVED) 131. UNACCEPTABLE PAYMENTS. Section 63-3034, Idaho Code
01. Checks and Drafts Previously Dishonored. Nothing herein shall limit the authority of the Tax
Commission to refuse to accept a check drawn on the account of a taxpayer who has previously tendered a check dishonored by the institution on which it was drawn. (3-15-22)
02. Checks and Drafts From Foreign Institutions. The Tax Commission may reject a check or draft
drawn on a foreign bank or other foreign financial institution. (3-15-22)
03. Checks and Drafts That Result in Processing Fees. The Tax Commission may reject a check or
draft that, if accepted, may result in the state of Idaho incurring a processing fee. (3-15-22)
04. Tender of Gold or Silver Coin or Specie. Notwithstanding Idaho Code Section 67-9903, the Tax
Commission does not accept gold or silver coin or specie as payment for any purpose. ( )
05. Tax Commission's Discretion. The Tax Commission may reject any form of payment that imposes
undue burden on the Tax Commission to collect, process, or administer such payment, in the Tax Commission's discretion. ( ) (BREAK IN CONTINUITY OF SECTIONS) IdahoAdministrative Bulletin Page 314 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking 150. REQUIREMENTS OFAVALID TAX RETURNS. Sections 23-1047, 23-1051, 63-2421, 63-2439, 63-2510, 63-3623, 63-3076(5), Idaho Code
01. In General. All tax returns filed with the Tax Commission shall be complete and include attached
copies of all pertinent schedules or computations A tax return filed with the Tax Commission is complete when it includes all mandatory information, schedules, and calculations. (3-15-22)( )
02. Supporting Computations and Schedules Documentation. The results of supporting
computations shall be carried forward to applicable lines on the tax forms. A statement referencing an attached schedule is not acceptable if the taxpayer does not enter the necessary information from the attachments on the tax form. For purposes of this subsection, a return shall be deemed valid if the Tax Commission does not reject the return by mailing it back to the taxpayer Information from supporting schedules and calculations has to be entered on the appropriate lines of the tax form. Referring to an attached schedule without entering the information on the form is not sufficient.Areturn is considered valid unless the Tax Commission rejects it and notifies the taxpayer. (3-15-22)( )
03. Information to Compute Tax. A return that does not provide sufficient financial information to
compute a tax liability is not a valid tax return. (3-15-22)
04. Accuracy and Required Necessary Information. A return need not be totally accurate to be a
valid return. However, for theAvalid return to be valid it must includes all the following: (3-15-22)( ) a. Be identified as a return; (3-15-22) b. Be filed using the proper form prescribed by the Tax Commission; (3-15-22) c. Include tThe taxpayer’s social security number, federal employer identification number, or Internal Revenue Service processing number; (3-15-22)( ) d. Include tThe taxpayer’s name and address; (3-15-22)( ) e. Include tThe taxpayer’s Idaho permit or license number, if applicable; (3-15-22)( ) f. Identify tThe reporting or tax period; (3-15-22)( ) g. Contain a cComputation of the tax liability and sufficient supporting information to show how the taxpayer reached that result; and (3-15-22)( ) h. Reflect tThe taxpayer’s honest and genuine effort to satisfy the requirements of the law. For purposes of determining if these requirements are met, documents that contain the following are clearly insufficient: (3-15-22)( ) i. Broad unspecified constitutional claims; (3-15-22) ii. Unsupported statements that claim no Idaho activity or income exists; and (3-15-22) iii. Language that demonstrates a protest against the tax law or its administration. (3-15-22)
05. Signing of Returns. Paper Returns. The taxpayer or an authorized officer or representative shall
manually signs the tax return. Both spouses shall sign a joint return. If a taxpayer is deceased or cannot sign his their name, a duly authorized person, such as a surviving spouse, executor, administrator or person holding power of attorney may sign the return, indicating his the status or relationship. If a taxpayer signs with an X, a witness shall attests this mark. The signature of the taxpayer constitutes a written declaration of the return’s accuracy. (3-15-22)( )
06. Reproduced and Substitute Forms. Any reproduced or substitute form or schedule must meet the
IdahoAdministrative Bulletin Page 315 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking requirements of the Tax Commission’s original form The Tax Commission may accept or reject reproduced or substitute forms and schedules at its discretion. Not all forms can be reproduced or substituted. If permitted, reproduced or substitute forms are considered when they include all material information from the original form or schedule and are clear and readable. (3-15-22)( ) a. Specific instructions for substitute forms are available on request from the Tax Commission. The use of substitute forms requires prior approval of the Tax Commission. The Tax Commission may reject nonapproved formsIn cases where substitute forms are permitted by the Tax Commission, instructions for substitute forms are available from the Tax Commission upon request. All substitute forms are subject to prior approval. Forms that are not approved may be rejected. (3-15-22)( ) b. In cases where Rreproduced forms and photocopies of official are permitted by the Tax Commission, forms such reproductions are acceptable if when the paper size and weight and size of the paper are comparable similar to that used in the official forms. These and the forms and schedules must be sufficiently are legible so they may enough to be reproduced. (3-15-22)( ) c. Returns that cannot be reproduced include Fuels, Fuels (use tax), Cigarette and Tobacco, and Beer and Wine. ( ) 151. – 152. (RESERVED) 153. TAX PREPARERS --ALTERNATIVE METHODS OF SIGNING INCOME TAX RETURNS. Section 48-603B, Idaho Code
01. Tax Preparer. A tax preparer, as defined in Section 48-603B, Idaho Code, may sign an Idaho
income tax return in a manner using a method allowed by Internal Revenue Service Notice 2004-54. The requirements for using the alternative methods under Internal Revenue Service Notice 2004-54 must be followed for Idaho income tax purposes if this method of signing a return if the requirements in that notice are followed. is used for the Idaho return. Use of the alternative signature for the tax preparer does not alter the requirement for the taxpayer or authorized officer or representative to sign the return as provided in Rule Section 150 of these rules or to follow the requirements of Section 48-603B, Idaho Code. Section 63-3002, Idaho Code (IRS Notice 2004-54) (3-15-22)( ) 154. (RESERVED) 155. TAX RETURNSAND OTHER DOCUMENTS FILED ELECTRONICALLY. Sections 63-115, 63-3039, 74-107, Idaho Code
01. Acknowledgment of Data Transmissions. Persons filing returns by electronic data stream may be
sent an acknowledgment of receipt of a successfully transmitted return. An acknowledgment means only that the Tax Commission received the return. An acknowledgment is not a finding by the Tax Commission about the correctness of the return. If any transmission is received in an unintelligible, unreadable, or corrupted form and the Tax Commission cannot identify the taxpayer, no acknowledgment will be sent By filing a return electronically, the taxpayer and any third-party transmitting information on the taxpayer's behalf accept the risks of transmitting information electronically. The Tax Commission is not responsible for any loss, liability, damage, personal injury, or expense resulting from the transmission of the taxpayer’s information. (3-15-22)( )
02. Methods Allowed for Filing Motor Fuels Tax Returns Electronically. The following methods
are acceptable methods for filing motor fuels tax returns electronically. (3-15-22) a. Secured methods. Encrypted e-mail secured through public or private key encrypting. (3-15-22) b. Unsecured methods. Non-encrypted e-mail. (3-15-22)
03. Risks of Disclosure. By filing a return electronically, the taxpayer agrees to the risks of disclosure
in submitting information electronically.A taxpayer or third party may not hold the Tax Commission responsible for any loss, liability, damage, whether direct, indirect or consequential, personal injury, or expenses of any nature IdahoAdministrative Bulletin Page 316 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking whatsoever that may be suffered by the taxpayer or any third party as a result of or which may be attributable, directly or indirectly, from transmitting the taxpayer’s information to the Tax Commission. (3-15-22) 156. – 199. (RESERVED) 200. EXAMINATION OF RECORDS: RECORDKEEPINGAND PRODUCTION REQUIREMENTS. Sections 63-3042, 63-3043, Idaho Code A taxpayer shall maintain all records that are necessary to a determination determine of the correct tax liability. Required records must be made available on request by the Tax Commission or its authorized representatives. (3-15-22)( ) 201. EXAMINATION OF RECORDS: RECORDKEEPINGAND PRODUCTION REQUIREMENTS. Sections 63-3042, 63-3043, Idaho Code
01. Cost Reimbursement for a Third Party. If the Tax Commission summonses a third-party to
produce records, the Tax Commission may reimburse the third-party at a rate not to exceed seventy-five cents ($0.75) per page. The Tax Commission may require the originals to be produced pursuant to the summons. ( ) 2012. – 299. (RESERVED) 300. ASSESSMENT OFTAX. Sections 63-3045, 63-3045A, 63-3057, 63-3065, 63-3630, 63-4208, Idaho Code
01. The Record of Assessment. The record of assessment shall be is the Notice and Demand for
payment of taxes that also functions as the required notice for the distraint sizing and sale selling of a taxpayer’s personal property pursuant to Section 63-3057, Idaho Code. For a jeopardy assessment as provided for in Sections 63-3065, 63-3630, and 63-4208, Idaho Code, the Notice of JeopardyAssessment is the record of assessment. In cases where the tax is self-assessed and no Notice and Demand is issued, the record of assessment shall be the Tax Commission’s processing record of the filing of the self-assessed return serves as the record of assessment. (3-15-22)( )
02. Admission to Understatement of Tax. A taxpayer may admit to an understatement of tax at any
time. An admission is not considered a compromise of tax, and does not affect the statutory period of limitations for an audit or additional assessment or for a claim for refund filed by the taxpayer. (3-15-22) 301. – 309. (RESERVED) 310. INTEREST RATES. Sections 63-3045, 63-3073, Idaho Code The annual rate of interest applicable to delinquent taxes accruing or unpaid during all or any part of a calendar year is determined in accordance with Section 63-3045, Idaho Code. The rates are listed at https://tax.idaho.gov/interest. These interest rates also apply to the allowance of a credit or refund of tax erroneously or illegally assessed or collected as provided in Section 63-3073, Idaho Code. (3-15-22)( ) 311. – 319. (RESERVED) 320. NOTICE OF DEFICIENCY: FILINGAPROTEST. Sections 63-3045, 63-3045B, Idaho Code
01. Perfected Protest. The protest must contains the information in Paragraphs a. through d. of this
rule Subsection to be perfected.Aprotest meets the requirements of Paragraphs c. and d. of this rule Subsection if the allegations of fact or contentions of law, viewed in the light most favorable to the taxpayer, raise factual or legal issues that, if correct, would entitle the taxpayer to relief. (3-15-22)( ) a. Name, address and pertinent identification number; (3-15-22) b. The period to which the deficiency relates; (3-15-22) IdahoAdministrative Bulletin Page 317 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking c. The specific item or items in the Notice of Deficiency to which the taxpayer objects; and (3-15-22) d. The factual or legal basis for the objections made. (3-15-22) 321. – 324. (RESERVED) 325. NOTICE OF DEFICIENCY: PROTEST PROCEDURES. Sections 63-3045, 63-3045B, 63-3068(f), Idaho Code
01. Hearings. The taxpayer may be accompanied by more than one person,; however, the Tax
Commission may limit the number of people accompanying the taxpayer. If a protestant fails to doesn’t comply with a summons or subpoena or fails to doesn’t appear for the informal conference, the Tax Commission may issue a decision without further hearing. (3-15-22)( )
02. Request for a Final Decision. A request for a final decision must is to be in a letter addressed to
the employee or agent of the Tax Commission from whom the acknowledgment of the protest was received or to the individual subsequently assigned to resolve the protest. The request must be is the sole subject of the letter and must clearly identify the taxpayer and the Notice of Deficiency. (3-15-22)( )
03. Simultaneous Request for a Final Decision and a Hearing. If the taxpayer makes a simultaneous
request for both a final decision and a hearing, the Tax Commission shall treats this as a request for a hearing. The one hundred eighty (180) day period begins when the hearing concludes. (3-15-22)( )
04. Issues. Redetermination of any tax or refund due is not limited to the specific issue or issues
protested for the taxable year, unless limited by Section 63-3068(f), Idaho Code. (3-15-22)
05. Amended Return AfterAudit. An amended return will be accepted for a taxable year for which a
protest is pending only in the following circumstances: (3-15-22) a. The taxpayer demonstrates that the changes on the amended return are unrelated to issues examined in the audit; (3-15-22) b. The changes are the result of federal audit adjustments; or (3-15-22) c. The amended return is submitted as part of the procedure for resolving the protest. (3-15-22)
06. Failure to Schedule a Hearing. The Tax Commission may issues a decision after forty-two (42)
days from the date the notification of right to request a hearing is mailed sent to the taxpayer; if (3-15-22)( ) a. The taxpayer does not request a hearing; (3-15-22) b. The taxpayer requests a hearing but does not schedule a date for the hearing; or (3-15-22) c. Ahearing is scheduled but later cancelled by the taxpayer and the taxpayer does not reschedule. (3-15-22) 326. – 327. (RESERVED) 328. OPPORTUNITYTO PARTICIPATE: NOTICE TO PETITIONER. Section 63-4003, 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 provides the 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 IdahoAdministrative Bulletin Page 318 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking 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 Section 325 of these rules and does not start the one hundred and eighty (180) day period for issuing a final decision. (3-15-22)( ) 329. – 399. (RESERVED) 400. PENALTIES: GENERAL RULES. Sections 63-3033, 63-3046, Idaho Code
01. Penalty Presumed Appropriate. If a taxpayer becomes liable to pay the Internal Revenue Service
a penalty similar to one provided in Section 63-3046, Idaho Code, it shall be presumed the penalty is appropriate as part of the related state tax deficiency the penalty is presumed appropriate as part of the related state tax deficiency. (3-15-22)( )
02. Computation of Tax Due Amounts for Failure to File, Failure to Pay, Delinquent Filing,
Substantial Understatement, and Extension Penalties. For purposes of computing the failure to file, failure to pay, substantial understatement, or delinquent filing penalties, provided by Section 63-3046, Idaho Code, and the penalty for failing to meet the extension criteria, provided by Section 63-3033, Idaho Code, the terms tax shown thereon to be due, tax required to be shown on the return, tax due on such return, and the amount on which the extension penalty is applied shall mean amounts computed as follows: (3-15-22)( ) a. Include the income tax, the permanent building fund tax, tax from recapture of Idaho income tax credits, income tax credits, and any payments for these taxes for that year. (3-15-22) b. Exclude items reported on the income tax return that are not included in Title 63, Chapter 30, Idaho Code, such as sales or use tax due, fuels tax due, and special fuels or gasoline tax refunds. (3-15-22)
03. Net Operating Loss and Capital Loss Carrybacks. If the tax due for the taxable year is reduced
after the application of a net operating loss carryback or a capital loss carryback, the penalty shall be computed on the tax due prior to the application of the carryback. (3-15-22) 401. – 409. (RESERVED) 410. NEGLIGENCE PENALTIES. Section 63-3046(a), Idaho Code
01. Negligence Defined. Negligence is the breach of a duty or obligation, recognized by law, that
requires demands conformance to a certain standard of conduct. (3-15-22)( )
02. Imposition of Penalty.Afive percent (5%) negligence penalty shall be is imposed if the deficiency
results from either negligence by the taxpayer or from disregard by the taxpayer or his agent of state or federal tax laws, rules of the Tax Commission, or Treasury Regulations. Situations that justify the penalty include but aren’t limited to the following: (3-15-22)( ) a. Taxpayer continues to make errors in reporting income, sales or assets, or claims erroneous deductions, exemptions, or credits even though these mistakes have been called to his their attention in previous audit reports. (3-15-22)( ) b. Taxpayer fails to maintain proper records and files returns containing unsubstantiated claims or substantial errors. (3-15-22) c. Taxpayer makes unsubstantiated or exaggerated claims of deductions or exemptions. (3-15-22) d. Taxpayer fails to offer any explanation for understating taxes. (3-15-22) IdahoAdministrative Bulletin Page 319 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking e. Unreported taxable income is a material amount as compared with the reported income. (3-15-22) f. Taxpayer exhibits a careless disregard of his their tax obligations. (3-15-22)( ) g. For sales or use tax deficiencies, failure to keep valid files of resale and exemption certificates. (3-15-22) h. Failure to make the required necessary estimated payment when requesting an extension of time for filing a return. (3-15-22)( ) i. Taxpayer fails to provide the Tax Commission with a copy of a final federal determination according to Section 63-3069, Idaho Code. (4-6-23) j. Taxpayer fails to file an Idaho amended return according to Section 63-3069, Idaho Code. (4-6-23) k. Taxpayer fails to respond to requests to produce records substantiating items shown on the return. (3-15-22) l. Taxpayer fails to make available the fifty-one (51) state apportionment factor detail when requested. (3-15-22)
03. Negligence Penalty for Sales and Use Tax Deficiencies. For sales tax purposes, pertinent
computations relating to substantial errors in Subsection 410.02.b. or material amount in Subsection 410.02.e., might include the following: (3-15-22) a. The ratio of untaxed sales that should have been taxed to total taxable sales; (3-15-22) b. The ratio of untaxed sales that should have been taxed to total sales; (3-15-22) c. The ratio of untaxed purchases subject to use tax to total taxable purchases and to total purchases; or (3-15-22) d. Other computations bearing on negligence. (3-15-22)
04. Waiver of Negligence Penalty. The Tax Commission shall considers all factors when determining
whether to waive a negligence penalty. One (1) factor is the taxpayer’s record for filing and paying state taxes. A good record for filing and paying tax on returns filed annually is not by itself a sufficient reason to waive the penalty. (3-15-22)( )
05. Circumstances Precluding Waiver of Penalty. The following circumstances do not constitute
sufficient cause to waive the penalty: (3-15-22) a. An invalid or unapproved request for an extension of time to file or to do acts required outlined by Idaho tax laws; (3-15-22)( ) b. An unsettled dispute between the Tax Commission and the taxpayer concerning a tax liability; or (3-15-22) c. Inability to pay the tax. (3-15-22) (BREAK IN CONTINUITY OF SECTIONS) 430. PENALTY FOR FAILURE TO FILE, FAILURE TO PAY, OR DELINQUENT FILING. Sections 63-3033, 63-3046, Idaho Code IdahoAdministrative Bulletin Page 320 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking
02. Insufficient Postage. The proper amount of prepaid postage is required to be placed on returns
mailed sent to the Tax Commission. If a tax return is returned to the sender due to insufficient postage, it may result in the return becoming becomes delinquent and subject to the delinquency penalty specified by Section 63-3046(c), Idaho Code. (3-15-22)( )
03. Month Defined. If the due date falls on the last day of a calendar month, each succeeding calendar
month, or fraction of it, during which the failure to file continues constitutes a month. If the due date is not the last day of the calendar month, the period that ends with the same date of the next month constitutes a month. If the succeeding month has no corresponding date, the last day of the month is substituted used. Any fraction of a month from the date ending the preceding monthly period to the date of payment constitutes a full month. (3-15-22)( ) 431. – 499. (RESERVED) 500. SETTLEMENTS. Sections 63-3047, 63-3048, Idaho Code
01. Grounds for Settlement. The Tax Commission may settle any taxes, penalties, or interest of a case
if one (1) or more of the following circumstances exist: (3-15-22) a. Disputed liability, (3-15-22) i. Adisputed liability exists where there is a reasonable disagreement as to the existence or amount of the correct tax liability under the law. A disputed liability does not exist where the liability has been established by a final court judgment concerning the existence of the liability. (3-15-22) ii. An offer to settle a disputed liability generally will be considered acceptable if it reasonably reflects the likelihood the Tax Commission could expect to collect through litigation. This analysis includes consideration of the hazards and costs of litigation that would be involved if the liability were litigated. The evaluation of the hazards and costs of litigation is not an exact science and is within the discretion of the Tax Commission. (3-15-22)( ) b. Doubt as to collectibility collectability;. (3-15-22)( ) i. Doubt as to collectibility collectability exists in any case where the taxpayer's assets and income may not are insufficient to satisfy the full amount of the liability. (3-15-22)( ) ii. An offer to settle based on doubt as to collectibility collectability generally will be considered acceptable if it is unlikely that the tax, penalty, and interest can be collected in full and the offer reasonably reflects the amount the Tax Commission could collect through other means, including administrative and judicial collection remedies. This amount is the reasonable collection potential of a case. In determining the reasonable collection potential of a case, the Tax Commission will take into account the taxpayer's reasonable basic living expenses. In some cases, the Tax Commission may accept an offer of less than the total reasonable collection potential of a case if there are special circumstances. (3-15-22)( ) c. Economic hardship of the taxpayer. (3-15-22) i. The Tax Commission may settle where it determines that, although collection in full could be achieved, collection of the full amount would cause the taxpayer economic hardship. Economic hardship is defined as the inability to pay reasonable basic living expenses. (3-15-22)( ) ii. An offer to settle based on economic hardship generally will be considered acceptable when, even though the tax, penalty, and interest could be collected in full, the amount offered reflects the amount the Tax Commission can collect without causing the taxpayer economic hardship. The determination to accept a particular amount will be based on the taxpayer's individual facts and circumstances. (3-15-22)( ) IdahoAdministrative Bulletin Page 321 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking d. Promotion of effective tax administration. (3-15-22) i. The Tax Commission may settle to promote effective tax administration where compelling public policy or equity considerations identified by the taxpayer provide a sufficient basis for settling the liability that is equitable under the particular facts and circumstances of the case. Settlements pursuant to this paragraph will be justified only where, due to exceptional circumstances, collection of the full liability may undermine public confidence that the tax laws are being administered in a fair and equitable manner. The taxpayer will be expected to demonstrate circumstances that justify settlement even though a similarly situated taxpayer may have paid his liability in full. (3-15-22)( ) ii. The State Tax Commission may decline a settlement for reasons promoting effective tax administration if the settlement of the liability would undermine compliance by taxpayers with the tax laws. (3-15-22)( )
02. Agreement Final. A settlement agreement relates to the issues agreed to for the tax periods in
question. The agreement is final and conclusive and neither the Tax Commission nor the taxpayer will be is permitted to open the case again except in the case of changes to the federal return or a showing of fraud or malfeasance or misrepresentation of a material fact or as provided in the agreement. Recalculation of carryback or carryover items may cannot be construed as opening the case and will not affect the tax liability of a closed period or closed issue. (3-15-22)( )
03. Form of Settlement. The taxpayer must submit an offer to settle in writing. An offer may not be
considered accepted until the taxpayer is notified in writing An offer to settle will be considered only if submitted in writing by the taxpayer. Acceptance may be is made only by a Tax Commissioner or an authorized delegate. If the offer is rejected, t The Tax Commission will promptly notify the taxpayer if the offer is rejected. (3-15-22)( )
04. Withdrawal of Offer. A taxpayer may withdraw his their offer to settle at any time prior to its
acceptance by the Tax Commission. (3-15-22)( ) 501. PROCEDURES ON SETTLEMENTS OVER FIFTYTHOUSAND DOLLARS ($50,000). Section 63-3048, Idaho Code
01. Amount in Issue. The amount in issue is defined as the Notice of Deficiency amount, plus or
minus any adjustments previously communicated in writing to the taxpayer, minus the proposed settlement amount. For purposes of the amount in issue, interest will be updated to the date of the offer. (3-15-22)
02. Written Summary. This summary does not preclude the Tax Commission from seeking a separate
analysis from other agents of the Tax Commission. Such files may not be disclosed or inspected under the public records law. (3-15-22)( )
03. Final Review When the Offer to Settle is Based on Inability to Pay. If the taxpayer’s offer is
based on inability to pay, a representative of the Collection Compliance Division will be provided with a copy of the Written Summary and given an opportunity to participate in the final review. The representative attending the final review on behalf of the Collection Compliance Division will be the division administrator or the designee. (3-15-22)( ) 502. – 699. (RESERVED) 700. DISCLOSURE OF INFORMATION: SCOPE. Sections 63-3045B, 63-3076, 63-3077, Idaho Code
01. ExamplesThe Following Information Is Not Considered Disclosure.The following are
examples of information not considered return information for purposes of Rules 700 through 709 of these rules: (3-15-22)( ) a. Decisions published pursuant to Section 63-3045B(6), Idaho Code; (3-15-22)( ) IdahoAdministrative Bulletin Page 322 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking b. Data in a form manner that cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer. (3-15-22)( ) 701. (RESERVED) 702. DISCLOSURE OF INFORMATION: THIRD PARTIES. Sections 63-3076 and 63-3077, Idaho Code
01. In General. The Tax Commission may not doesn’t disclose returns or return information about a
taxpayer to any person other than that taxpayer or an authorized representative of the taxpayer except as provided by statute or rule. (3-15-22)( )
02. WrittenAuthorization to Disclose Information. (3-15-22)
a. The Tax Commission may disclose a taxpayer’s returns or return information to a person designated in writing by that taxpayer. (3-15-22) b. The written authorization must contains: (3-15-22)( ) i. The taxpayer’s name, address, phone number, email address, and social security number, employer identification number, or other identifying number that relates to the returns or return information to be disclosed; (3-15-22)( ) ii. The name and, address, phone number, and email address of the person to whom disclosure is authorized; (3-15-22)( ) iii. Language indicating the taxpayer’s consent to disclosure of information; (3-15-22) iv. The tax period or periods for which disclosure may be made; and (3-15-22) v. The signature of the taxpayer, or if the taxpayer is a corporation or other business organization or an entity other than an individual, the signature of an authorized employee or officer of the taxpayer. (3-15-22) c. A written complaint or inquiry by a taxpayer to an elected official of the executive or legislative branches of state or federal government relating to the Tax Commission’s actions or positions relating to that taxpayer is an authorization for the Tax Commission to disclose information relevant to the complaint or inquiry to the official, or the official’s delegate. (3-15-22)
03. Audits or Investigations. Tax Commission employees and authorized agents may make inquiries
of any person or any employee of a person to collect or ascertain any tax liability, to determine the correctness of a return or return information, or for any other purpose relating to the Tax Commission’s duties of administering or enforcing Idaho tax laws. Disclosures necessary to these inquiries are authorized. (3-15-22)
04. Testimony in Judicial or Administrative Proceedings. If a Tax Commissioner, Tax Commission
employee, or agent is required called to appear in court in an action where the Tax Commission, employee or agent is not a party or where taxation is not in issue, by subpoena or otherwise, he they may appear but shall refuse to testify without written authorization from the taxpayer, and may object to his their appearance on the basis of this rule Section and Section 63-3076, Idaho Code. Information requested in a subpoena issued by a United States Grand Jury shall be provided. (3-15-22)( ) 703. DISCLOSURE OF INFORMATION: GENERALPUBLIC. Sections 63-3076, 63-3077, Idaho Code
01. Public Information. The Tax Commission may disclose information about a taxpayer that is
public information. This includes information introduced as evidence in any court, before the Board of Tax Appeals, through the filing of liens, or through publication other than by the Tax Commission. (3-15-22) IdahoAdministrative Bulletin Page 323 October 7, 2026 – Vol. 26-10 STATE TAX COMMISSION Docket No. 35-0201-2601 Tax Commission Administration & Enforcement Rules Proposed Rulemaking
02. Correction of Information. The Tax Commission, after notifying the taxpayer, may disclose
information necessary to correct misleading statements or misrepresentations publicized by the taxpayer or his their agents or employees regarding his their liability to the state of Idaho, his their conduct in relation to the Tax Commission, or proceedings, audits or investigations of the taxpayer by the Tax Commission. (3-15-22)( ) (BREAK IN CONTINUITY OF SECTIONS) 705. DISCLOSURE OF INFORMATION -- IDENTITYTHEFT. Section 63-3077F, Idaho Code
01. Written Information Request. The Tax Commission may disclose the name and address to the
victim upon receipt of a valid written information request. (3-15-22) a. The written request must contains: (3-15-22)( ) i. The victim’s name, address, and social security number or other tax identification number; (3-15-22) ii. The tax year affected; (3-15-22) iii. The signature of the victim or legal representative; (3-15-22) iv. Copies of the victim’s driver’s license and social security card or passport, if applicable. (3-15-22) v. If the victim is a minor, a copy of the birth certificate along with the driver’s license or passport of the parent or legal guardian. (3-15-22) vi. If the victim is deceased, a copy of the legal document authorizing the executor of the estate along with the executor’s driver’s license or passport. (3-15-22) 706. -- 799. (RESERVED) 800. DEFINITIONS FOR PURPOSES OFTHE TAXPAYERS' BILL OF RIGHTS. Title 63, Chapter 40, Idaho Code
01. Collection and Enforcement. The terms collection and enforcement include only post-assessment
processes. (3-15-22)
02. Publication. Publication means communicating to the general public. Publication does not include
internal communication or communication with other governmental agencies as provided for by statute. (3-15-22)
03. Written Notification of Representation. A taxpayer’s written notification that he will be
represented of representation by another person must has to include the information required necessary for a valid power of attorney. If the notification is not valid, the revenue officer shall communicate with the taxpayer. The revenue officer should exercises reasonable care in determining whether a power of attorney exists. (3-15-22)( ) IdahoAdministrative Bulletin Page 324 October 7, 2026 – Vol. 26-10
Documents
- Full text (state register) · July 01, 2026
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