Idaho State Tax Commission

Taxpayer Rights

tax.idaho.gov/rights

When dealing with the Idaho State Tax Commission, you have the right to be treated fairly, professionally, promptly and courteously by our employees.

If you have a question about your tax bill you can either:

  • Call the phone number on the bill. This connects you to the correct section.
  • Call our Taxpayer Services area at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

Have the letter with you when you call.

Taxpayer rights include:
Right to be represented

You can choose to have someone else represent you. You must authorize this in writing. We have a Power of Attorney form designed for tax matters. You can use this form to appoint an attorney, accountant, tax preparer, family member, friend, or anyone else to act on your behalf.

Right to appeal

Idaho law gives taxpayers the right to protest a Notice of Deficiency Determination (NODD) they receive from the Tax Commission. Read more on our tax.idaho.gov/nodd page.

Idaho Taxpayer Rights information sheet:
Related information:

Collection and Audit Hub

Learn more about public records requests.

Laws and rules

  • Revenue and Taxation - Taxpayers' Bill of Rights (Idaho Code Title 63, Chapter 40 sections 63-4001 through 63-4011)
  • Fuels Tax - Enforcement Provisions (Idaho Code section 63-2434)
  • Cigarette and Tobacco Products Taxes - Collection and Enforcement (Idaho Code section 63-2563)
  • Income Tax - Notice of Redetermination or Deficiency - Interest (Idaho Code section 63-3045)
  • Income Tax - Final Decisions of the Commission (Idaho Code section 63-3045B)
  • Income Tax - Penalties and Additions to the Tax In Case of Deficiency (Idaho Code section 63-3046)
  • Income Tax - Adjusted or Compromised Cases – Settlement and Closing Agreements (Idaho Code section 63-3048)
  • Income Tax - Judicial Review (Idaho Code section 63-3049)
  • Income Tax - Penalty for Divulging Information (Idaho Code section 63-3076)
  • Income Tax - Information Furnished to Certain Officials (Idaho Code section 63-3077)
  • Sales Tax - Collection and Enforcement (Idaho Code section 63-3635)
  • Idaho Administrative Procedure Act - Notice of Intent to Promulgate Rules – Negotiated Rulemaking (Idaho Code section 67-5220)
  • Idaho Administrative Procedure Act - Public Participation (Idaho Code section 67-5222)
  • Revenue and Taxation - Appraisal, Assessment and Taxation of Operating Property Title 63, Chapter 4 (sections 63-4001 through 63-4011)
  • Revenue and Taxation - Property Tax Relief Title 63, Chapter 7 (sections 63-4001 through 63-4011)
  • Laws and rules are housed on an external website.

    Page last updated May 2, 2019. Last full review of page: March 27, 2019.

    This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.