Idaho Code

Idaho Code § 63-3049 (2026)

Judicial review.

✓ current as of May 2026

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Judicial review.

(a) Redetermination by the state tax commission may be reviewed in the district court for Ada county or the county in which the taxpayer resides or has his principal office or place of business by a complaint filed by the taxpayer against the state tax commission within ninety-one (91) days after the receipt of notice of the decision of the state tax commission denying, in whole or in part, any protest of the taxpayer or, within the same period, by filing an appeal with the board of tax appeals. Upon the serving of summons upon the state tax commission the case shall proceed as other civil cases but may be heard by the judge in chambers. If the case is appealed to the board of tax appeals, the hearing before that body shall proceed as set forth in the act creating such board. If the court finds that any tax is due, it shall enter judgment for such tax, including any interest or penalties that may also be due and owing, against the taxpayer. Any taxes, penalties or interest paid, found by the court to be in excess of that which can be legally assessed, shall be ordered refunded to the taxpayer with interest from the time of payment. In the case of sales or use tax and corporate income tax decisions by the state tax commission, when the amount asserted exceeds twenty-five thousand dollars ($25,000), no appeal to the board of tax appeals shall be allowed.

(b) Before a taxpayer may seek review by the district court or the board of tax appeals, the taxpayer shall secure the payment of the tax or deficiency as assessed by depositing cash with the tax commission in an amount equal to twenty percent (20%) of the amount asserted. In lieu of the cash deposit, the taxpayer may deposit any other type of security acceptable to the tax commission.

No act, order or proceeding of the tax commission shall be valid until after the time allowed for taking such court action has expired or such court action is finally determined. As used in this section, the term "amount asserted" shall mean the total amount due, as set forth in the decision of the state tax commission.

(c) Any party to the proceedings may appeal to the supreme court from the judgment of the district court under the rules and regulations prescribed for appeals. If the appeal be taken by the state tax commission, it shall not be required to give any undertaking or to make any deposits to secure the cost of such appeal or to secure the payment of any amounts ordered refunded by the court.

(d) Whenever it appears to the court that:

(1) Proceedings before it have been instituted or maintained by a party primarily for delay; or

(2) A party’s position in such proceeding is frivolous or groundless; or

(3) A party unreasonably failed to pursue available administrative remedies;

the court, in its discretion, may require the party which did not prevail to pay to the prevailing party costs, expenses and attorney’s fees.

Notes of Decisions

Cited in 39 cases (2 in the last 5 years), 1964–2026 · leading case: Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993).

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Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993). · cites it 36× “) Idaho Code §§ 63-3049 and -3632 relate to the same subject matter, review of a determination by the State Tax Commission, and are therefore in pari materia.”

Tarbox v. Tax Comm'n, 695 P.2d 342 (Idaho 1984). · cites it 12× “Under Idaho Code § 63-3049 (b), that court does not acquire jurisdiction over an appeal unless the taxpayer first pays the alleged deficiency, or files a surety bond in double the amount thereof.”

Lowery v. Bd. of Cnty. Commissioners, 793 P.2d 1251 (Idaho 1990). · cites it 8× “" The Bogner case was initiated by the " filing of a complaint " under I.C. § 63-3049 for refund after the taxpayer had protested the tax and obtained an adverse administration ruling and paid the tax assessed.”

Lockheed Martin Corp. v. Idaho State Tax Comm'n, 134 P.3d 641 (Idaho 2006). · cites it 4× “Lockheed sought review of that decision by filing a complaint in the district court pursuant to Idaho Code § 63-3049 (a). Both parties moved for summary judgment, and the district court entered judgment in favor of Lockheed.”

Ag Air, Inc. v. Idaho State Tax Comm'n, 972 P.2d 313 (Idaho 1999). · cites it 26× “§ 63-3049(b), this Court stated that “[ujnder Idaho Code § 63-3049 (b), [a district court] does not acquire jurisdiction over an appeal unless the taxpayer first pays the alleged deficiency____” Id.”

Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). · cites it 16× “Standard of Review A taxpayer may appeal a decision by the Tax Commission to the district court by filing a complaint against the Tax Commission in the district court pursuant to Idaho Code section 63-3049. The ease proceeds as a de novo bench trial in the district court.”

David v. Idaho State Tax Comm'n, 230 P.3d 734 (Idaho 2010). · cites it 18× “Idaho Code § 63-3049 does not explicitly state that an application for review of a decision by the Commission, filed directly with the district court is to be heard de novo.”

Heath v. Idaho State Tax Comm'n, 3 P.3d 532 (Idaho Ct. App. 2000). · cites it 28× “The defendants filed a motion to dismiss the Heaths’ complaint on the ground that the Heaths had not complied with the jurisdictional requirements of Idaho Code § 63-3049 for judicial review of Commission decisions.”

Bogner v. State Dept. of Revenue & Tax., 693 P.2d 1056 (Idaho 1984). · cites it 4× “I.C. § 63-3049 [4] is the section which governs the judicial review of State *1060 Tax Commission decisions.”

Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017). · cites it 2× “The Estate requests an award of attorney fees and costs on appeal pursuant to Idaho Code section 63-3049(d) and Idaho Appellate Rules 40 and 41.”

Ambrose v. Idaho State Tax Comm'n, 86 P.3d 455 (Idaho 2004). · cites it 16× “This is an appeal by a taxpayer from a judgment affirming the dismissal of her appeal to the Board of Tax Appeals on the ground that she had failed to make the 20% deposit required by Idaho Code § 63-3049 (b) in order to perfect her appeal.”

Grand Canyon Dories, Inc. v. Idaho State Tax Comm'n, 826 P.2d 476 (Idaho 1992). · cites it 6× “The district court allowed GCD to file what the district court denominated as an amended complaint and proceeded with the matter “as other civil cases,” pursuant to I.C. § 63-3049. The parties stipulated that the amount in dispute for the first notice was $8,400 and $37,740 for…”

Show all 39 citing cases →

— Idaho Code § 63-3049(a) — 12 cases

Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993). “) Idaho Code §§ 63-3049 and -3632 relate to the same subject matter, review of a determination by the State Tax Commission, and are therefore in pari materia.”

Pratt v. State Tax Comm'n, 920 P.2d 400 (Idaho 1996).

Grand Canyon Dories, Inc. v. Idaho State Tax Comm'n, 826 P.2d 476 (Idaho 1992). “The district court allowed GCD to file what the district court denominated as an amended complaint and proceeded with the matter “as other civil cases,” pursuant to I.C. § 63-3049. The parties stipulated that the amount in dispute for the first notice was $8,400 and $37,740 for…”

Ag Air, Inc. v. Idaho State Tax Comm'n, 972 P.2d 313 (Idaho 1999). “§ 63-3049(b), this Court stated that “[ujnder Idaho Code § 63-3049 (b), [a district court] does not acquire jurisdiction over an appeal unless the taxpayer first pays the alleged deficiency____” Id.”

David v. Idaho State Tax Comm'n, 230 P.3d 734 (Idaho 2010). “Idaho Code § 63-3049 does not explicitly state that an application for review of a decision by the Commission, filed directly with the district court is to be heard de novo.”

— Idaho Code § 63-3049(b) — 5 cases

Tarbox v. Tax Comm'n, 695 P.2d 342 (Idaho 1984). “Under Idaho Code § 63-3049 (b), that court does not acquire jurisdiction over an appeal unless the taxpayer first pays the alleged deficiency, or files a surety bond in double the amount thereof.”

Heath v. Idaho State Tax Comm'n, 3 P.3d 532 (Idaho Ct. App. 2000). “The defendants filed a motion to dismiss the Heaths’ complaint on the ground that the Heaths had not complied with the jurisdictional requirements of Idaho Code § 63-3049 for judicial review of Commission decisions.”

Stivers v. State Tax Comm'n (Idaho Ct. App. 2013).

Noell Indus. v. State Tax Comm'n (Idaho 2020).

— Idaho Code § 63-3049(d) — 6 cases

Chandler's-Boise LLC v. Idaho State Tax Comm'n, 398 P.3d 180 (Idaho 2017). “Standard of Review A taxpayer may appeal a decision by the Tax Commission to the district court by filing a complaint against the Tax Commission in the district court pursuant to Idaho Code section 63-3049. The ease proceeds as a de novo bench trial in the district court.”

Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017). “The Estate requests an award of attorney fees and costs on appeal pursuant to Idaho Code section 63-3049(d) and Idaho Appellate Rules 40 and 41.”

Baird Oil Co., Inc. v. The Idaho State Tax Comm'n, 159 P.3d 866 (Idaho 2007).

Philip L. Hart v. Idaho State Tax Comm'n, 301 P.3d 627 (Idaho 2012).

Idaho State Tax Comm'n v. James (Idaho 2022).

— Idaho Code § 63-3049(d)(2) — 2 cases

AIA Servs. Corp. v. Idaho State Tax Comm'n, 30 P.3d 962 (Idaho 2001).

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