Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES
Section 35.02.01.800 - DEFINITIONS FOR PURPOSES OF THE TAXPAYERS' BILL OF RIGHTS
Current through September 2, 2024
Title 63, Chapter 40, Idaho Code
01. Collection and Enforcement. The terms collection and enforcement include only post-assessment processes.
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.
03. Written Notification of Representation. A taxpayer's written notification that he will be represented by another person must include the information required for a valid power of attorney. If the notification is not valid, the revenue officer shall communicate with the taxpayer. The revenue officer should exercise reasonable care in determining whether a power of attorney exists.
Effective March 15, 2022
