As soon as practicable after the return is filed, the state tax commission shall examine it and shall determine the correct amount of the tax.
Idaho Code § 63-3040
Examination of return and determination of tax
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 299, § 40, p. 613.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.