Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES
Section 35.02.01.320 - NOTICE OF DEFICIENCY: FILING A PROTEST
Universal Citation: ID Admin Code 35.02.01.320
Current through August 31, 2023
Section 63-3045, Idaho Code
01. Perfected Protest. The protest must contain the information in Paragraphs a. through d. of this rule to be perfected. A protest meets the requirements of Paragraphs c. and d. of this rule 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)
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)
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