Idaho § 63-3631 - Redetermination
Full text of Idaho Idaho Statutes § 63-3631 — Redetermination, with citation guidance and answers to common questions.
§ 63-3631. Redetermination
(1) Any person against whom a deficiency determination is made under section 63-3629 , Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620 , 63-3620A or 63-3623B , Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045 , Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B , Idaho Code.
(2) The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing.
(3) A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621 , Idaho Code, or an exemption certificate as provided in section 63-3622 , Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.
[63-3631, added 1965, ch. 195, sec. 31, p. 408; am. 1972, ch. 7, sec. 1, p. 10; am. 1992, ch. 16, sec. 9, p. 49; am. 1993, ch. 94, sec. 10, p. 237; am. 1996, ch. 210, sec. 3, p. 682.]
Frequently Asked Questions About Idaho § 63-3631
What does Idaho Statutes § 63-3631 cover?
Section 63-3631 ("Redetermination") 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 § 63-3631?
A common citation format is "Idaho Statutes § 63-3631" (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 § 63-3631 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.