Idaho Code
Idaho Code § 63-3631 (2026)
Redetermination.
✓ current as of May 2026
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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.
Notes of Decisions
Cited in 2
cases, 1978–2010 · leading case: State Tax Comm'n v. W. Elec., Inc., 580 P.2d 72 (Idaho 1978).
State Tax Comm'n v. W. Elec., Inc., 580 P.2d 72 (Idaho 1978). “I.C. §§ 63-3631(a), 3632(a). If the taxpayer does not file a protest with the state tax commission or an action in the district court within the time prescribed in the first subsection of this section, the deficiency shall be assessed and shall become due and payable upon notice…”
Gracie, LLC v. Idaho State Tax Comm'n, 237 P.3d 1196 (Idaho 2010). “The taxpayers filed protests and petitions for redetermination pursuant to Idaho Code section 63-3631, arguing that they were exempt from paying use tax on the equipment because they rent the equipment to their customers in the regular course of business.”
— Idaho Code § 63-3631(a) — 1 case
State Tax Comm'n v. W. Elec., Inc., 580 P.2d 72 (Idaho 1978). “I.C. §§ 63-3631(a), 3632(a). If the taxpayer does not file a protest with the state tax commission or an action in the district court within the time prescribed in the first subsection of this section, the deficiency shall be assessed and shall become due and payable upon notice…”
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