Idaho Code
Idaho Code

Idaho Code § 63-3040 (2026)

Examination of return and determination of tax. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Examination of return and determination of tax. 

As soon as practicable after the return is filed, the state tax commission shall examine it and shall determine the correct amount of the tax.

Notes of Decisions
Cited in 6 cases, 1955–1986 · leading case: John Hancock Mut. Life Ins. Co. v. Neill, 319 P.2d 195 (Idaho 1957).
Sort: Relevance Newest Treatment
John Hancock Mut. Life Ins. Co. v. Neill, 319 P.2d 195 (Idaho 1957). · cites it 7× “” § 63-3040, I.C. The pertinent portions of § 63-3028, I.”
Futura Corp. v. State Tax Comm'n, 442 P.2d 174 (Idaho 1968). · cites it 2× “That statute provided: “I.C. § 63-3040: “(a) In the case of a life insurance company the term ‘gross income’ means the gross amount of income received during the taxable year from interest, dividends and rents arising within the state of Idaho.”
Parsons v. Idaho State Tax Comm'n, Dep't of Revenue & Taxation, 716 P.2d 1344 (Idaho Ct. App. 1986). · cites it 2× “I.C. §§ 63-3040, -3042. The commission sent a Notice of Deficiency to Parsons, outlining his right to dispute the deficiency determination.”
Bills v. State, Dept. of Revenue & Taxation, 714 P.2d 82 (Idaho Ct. App. 1986). · cites it 2× “2 I.C. §§ 63-3040, 63-3042. Once the amount of unpaid taxes, together with applicable interest and penalties, was determined by the auditor, Bills was notified by the department of the deficiency.”
Grange Mut. Life Co. v. State Tax Comm'n, 283 P.2d 187 (Idaho 1955). “By Section 37 of the original act, the gross income of life insurance companies was defined as income received from “interest, dividends, and rents" (emphasis added), and in that respect the law has not been since amended, § 63-3040, I.C. So the income there in question, being…”
Idaho Portland Cement Co. v. Neill, 357 P.2d 654 (Idaho 1960). · cites it 2× “Here, however, there is no inconsistency or conflict between the two sections.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.