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

Universal Citation: ID Admin Code 35.02.01.800

Current through August 31, 2023

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 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. (3-15-22)

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