Procedure Governed (Rule 20)

01. Procedure. These rules govern all practice and procedure before the Board. Except as provided in Rules 800 through 860, these rules are affirmatively promulgated to supersede IDAPA 04.11.01, et seq., “Idaho Rules of Administrative Procedure of the Attorney General”. (4-6-23) IDAHO ADMINISTRATIVE CODE IDAPA 36.01.01 Idaho State Board of Tax Appeals Idaho Board of Tax Appeals Rules Section 021 Page 5 02. Purpose. The purpose for the establishment of the Idaho Board of Tax Appeals is to provide a fully independent, fair, and less expensive opportunity for taxpayers and other parties to appeal from most tax related decisions of county boards of equalization and the State Tax Commission. (4-6-23)