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ID H0436
Bill
AI Summary
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Deletes references to estimated tax payments under section 63-3036A from the refund and credit claim provisions in Idaho Code section 63-3072(b) and (c)
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Establishes that when the State Tax Commission makes an assessment for a tax period where no return was filed, a credit or refund claim may only be made by filing an amended return within 3 years from the original due date of the return
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Modifies the definition of "return" to include notices of deficiency determination issued by the State Tax Commission when no return was originally filed
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Declares an emergency and provides retroactive application of the act to January 1, 2010
Legislative Description
Amends existing law relating to the state income tax to delete references to estimated payments and to provide a statute of limitations when the State Tax Commission has made an assessment.
TAX COMMISSION
Last Action
to Rev/Tax
1/27/2010