Idaho § 63-3069A - Special statute of limitations
Full text of Idaho Idaho Statutes § 63-3069A — Special statute of limitations, with citation guidance and answers to common questions.
§ 63-3069A. Special statute of limitations
When a final determination of any income tax due to another state or territory changes the amount of the credit for taxes paid to another state or territory as provided in section 63-3029 , Idaho Code:
(1) A claim for any credit or refund resulting from the change shall be filed within the later of:
(a) The time required by section 63-3072 , Idaho Code; or
(b) One (1) year of the date the adjustment became final under the laws of the other state or territory.
(2) The period of limitation for issuing a notice of deficiency shall not expire until the later of:
(a) The time provided by section 63-3068 , Idaho Code; or
(b) One (1) year from the date of delivery to the state tax commission by the taxpayer of the notice required by section 63-3069 , Idaho Code.
[63-3069A, added 2000, ch. 18, sec. 2, p. 35.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3069A
What does Idaho Statutes § 63-3069A cover?
Section 63-3069A ("Special statute of limitations") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3069A?
A common citation format is "Idaho Statutes § 63-3069A" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3069A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.