Idaho Administrative Code Title IDAPA 36 - Tax Appeals, Idaho Board of
Idaho Administrative Code – Title IDAPA 36: Idaho Board of Tax Appeals
Overview:
IDAPA 36 governs the Idaho Board of Tax Appeals (BTA), which is an independent, quasi-judicial agency responsible for resolving tax disputes between taxpayers and the Idaho State Tax Commission or local taxing authorities.
Key Functions of the Board:
Tax Dispute Resolution:
Hears appeals regarding:
Individual and corporate income tax assessments
Property tax valuations
Sales/use tax determinations
Other state and local tax issues
Quasi-Judicial Hearings:
Proceedings resemble court hearings but are more informal.
Taxpayers may represent themselves or hire legal counsel.
Final Administrative Review:
The Board is the final level of administrative appeal before judicial review in Idaho courts.
Common Sections in IDAPA 36 Rules:
(Section numbers and content may vary; for general guidance)
36.01.01 – Rules of Administrative Procedure of the Idaho Board of Tax Appeals
Filing deadlines
Format and content of appeals
Procedures for hearings
Rules for discovery, evidence, and recordkeeping
Timeframes for decisions and orders
Important Notes:
Appeals to the BTA must generally be filed within 30 days of the date of the original tax decision.
The Board’s decisions can be appealed to the district court if a party is dissatisfied.
The process is designed to be accessible to taxpayers without requiring legal expertise.
RELATED Blog
0 comments