Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.896 - REQUEST FOR PROMPT ACTION BY THE TAX COMMISSION
Universal Citation: ID Admin Code 35.01.01.896
Current through September 2, 2024
Section 63-3068(e), Idaho Code
01. Requirements of a Valid Request for Prompt Action. The personal representative, executor, administrator, or other fiduciary representing the estate of a decedent is to file the request for prompt action in writing with the Tax Commission. The request must meet the following qualifications:
a. It must be filed after the applicable return has been filed;
b. It must be filed separately from any other document;
c. It must identify the taxpayer by name and identification number and the taxable periods for which the prompt action is requested; and
d. It must clearly state that it is a request for prompt action pursuant to Section 63-3068(e), Idaho Code.
02. Applicable Returns. A request for prompt action does not apply to any return filed after the request has been filed. The request applies only to returns reflecting income earned or other activities and transactions occurring during the lifetime of the decedent or by his estate during the period of administration.
Effective April 6, 2023
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