63-3811. APPEAL FROM DETERMINATION OF TAX LIABILITY. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, 63-511 and 63-3049, Idaho Code.
History:
[63-3811, added 1969, ch. 453, sec. 11, p. 1195; am. 1983, ch. 231, sec. 2, p. 635; am. 1996, ch. 322, sec. 69, p. 1097; am. 2004, ch. 94, sec. 1, p. 339.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 38 - BOARD OF TAX APPEALS
Section 63-3801 - ESTABLISHMENT.
Section 63-3803 - TERMS — ELECTION OF CHAIRMAN.
Section 63-3804 - COMPENSATION.
Section 63-3806 - APPOINTMENT OF EMPLOYEES.
Section 63-3807 - MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM.
Section 63-3808 - ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS.
Section 63-3809 - HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE.
Section 63-3810 - MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD.
Section 63-3810A - REPRESENTATION AT HEARING.
Section 63-3811 - APPEAL FROM DETERMINATION OF TAX LIABILITY.
Section 63-3812 - APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL.
Section 63-3813 - CONCLUSIVE DECISION.
Section 63-3814 - PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT.