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ID H0277

Bill

Official Source

Status

Passed

4/15/2021

Primary Sponsor

Revenue and Taxation Committee

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Origin

House of Representatives

2021 Regular Session

AI Summary

  • Adds new Section 63-3810A to Idaho Code governing taxpayer representation before the Board of Tax Appeals
  • Grants taxpayers the right to appear in person or be represented by another person of their choosing at any hearing or rehearing on their appeal
  • Requires the presiding officer to provide adequate notice and opportunity to participate to the taxpayer, their representative, or both
  • Applies to all hearings and rehearings conducted by the Board of Tax Appeals related to taxpayer appeals

Legislative Description

Adds to existing law to provide for the right of a taxpayer to appear in person or through a representative of his choice at a hearing of the Board of Tax Appeals.

TAX APPEALS

Last Action

Reported Signed by Governor on April 13, 2021 Session Law Chapter 212 Effective: 07/01/2021

4/15/2021

Committee Referrals

Local Government and Taxation3/9/2021
Revenue and Taxation3/3/2021

Full Bill Text

No bill text available