Idaho Appeals Board Adopts Final Rules Governing Income, Sales, Excise, Property Tax Appeal Procedures

The Idaho Board of Tax Appeals (BTA) Aug. 7 adopted the final rules governing individual income, corporate income, trust income, sales and use, excise, and property tax appeal procedures before the BTA. The rule includes measures: 1) defining the terms used in the regulation and providing the organization of the BTA; 2) governing all practices and procedures before the BTA; 3) explaining the content of a notice of appeal; 4) specifying procedures to amend and withdraw the pleadings and consequences of failure to appear; and 5) providing the list of individuals who have the right to appear before the Board. ...