{"data":{"id":"us-id/idaho-code-63-3631","jurisdiction":"us-id","citation":"Idaho Code § 63-3631","heading":"Redetermination.","body":"(1) Any person against whom a deficiency determination is made under section 63-3629, Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620, 63-3620A or 63-3623B, Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045, Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B, Idaho Code.\n(2) The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing.\n(3) A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621, Idaho Code, or an exemption certificate as provided in section 63-3622, Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3631/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:55Z","sha256":"6f73b2c4eb4d71221a583716f57ed597fb5687e4af0782961ee2f374f8be98ac","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3630","next":"us-id/idaho-code-63-3632"},"notice":"GroundRules: Original legal text. Not legal advice."}