{"data":{"id":"us-id/idaho-code-63-3040","jurisdiction":"us-id","citation":"Idaho Code § 63-3040","heading":"Examination of return and determination of tax.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3040/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:51Z","sha256":"c352c8ccb04170151c151917ea3e6487cbec560cf7ea7d13b30f40f2e4a77630","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3039","next":"us-id/idaho-code-63-3041"},"notice":"GroundRules: Original legal text. Not legal advice."}