Idaho · Regulations
Chapter 35.02.01 — Tax Commission Administration and Enforcement Rules
28 sections
28 sections
- IDAPA 35.02.01.000Legal Authority
- IDAPA 35.02.01.001Scope
- IDAPA 35.02.01.002Administrative Appeals
- IDAPA 35.02.01.010Definitions
- IDAPA 35.02.01.110Declaratory Rulings
- IDAPA 35.02.01.131Unacceptable Payments
- IDAPA 35.02.01.140Application Of Partial Payment
- IDAPA 35.02.01.150Requirements Of A Valid Tax Return
- IDAPA 35.02.01.153Tax Preparers -- Alternative Methods Of Signing Income Tax Returns
- IDAPA 35.02.01.155Tax Returns And Other Documents Filed Electronically
- IDAPA 35.02.01.200Examination Of Records: Recordkeeping And Production Requirements
- IDAPA 35.02.01.300Assessment Of Tax
- IDAPA 35.02.01.310Interest Rates
- IDAPA 35.02.01.320Notice Of Deficiency: Filing A Protest
- IDAPA 35.02.01.325Notice Of Deficiency: Protest Procedures
- IDAPA 35.02.01.328Opportunity To Participate: Notice To Petitioner
- IDAPA 35.02.01.400Penalties: General Rules
- IDAPA 35.02.01.410Negligence Penalties
- IDAPA 35.02.01.420Fraud Penalties
- IDAPA 35.02.01.430Penalty For Failure To File, Failure To Pay, Or Delinquent Filing
- IDAPA 35.02.01.500Settlements
- IDAPA 35.02.01.501Procedures On Settlements Over Fifty Thousand Dollars
- IDAPA 35.02.01.700Disclosure Of Information: Scope
- IDAPA 35.02.01.702Disclosure Of Information: Third Parties
- IDAPA 35.02.01.703Disclosure Of Information: General Public
- IDAPA 35.02.01.704Disclosure Of Information: Government Agencies And Officials
- IDAPA 35.02.01.705Disclosure Of Information -- Identity Theft
- IDAPA 35.02.01.800Definitions For Purposes Of The Taxpayers' Bill Of Rights