REVENUE AND TAXATION
63-3069A. Special statute of limitations. When a final determination of any income tax due to another state or territory changes the amount of the credit for taxes paid to another state or territory as provided in section 63-3029, Idaho Code:
(1) A claim for any credit or refund resulting from the change shall be filed within the later of:
(a) The time required by section 63-3072, Idaho Code; or
(b) One (1) year of the date the adjustment became final under the laws of the other state or territory.
(2) The period of limitation for issuing a notice of deficiency shall not expire until the later of:
(a) The time provided by section 63-3068, Idaho Code; or
(b) One (1) year from the date of delivery to the state tax commission by the taxpayer of the notice required by section 63-3069, Idaho Code.
[63-3069A, added 2000, ch. 18, sec. 2, p. 35.]