Section 35.01.01.890 - NOTICE OF ADJUSTMENT OF FEDERAL TAX LIABILITYSection 63-3069, Idaho Code
01.Written Notice.a. Written notice will include copies of all Revenue Agents' reports, and any other documents and schedules required to clarify the adjustments to taxable income. If the final determination results in a refund of state taxes, an amended Idaho income tax return must accompany the written notice to be a valid claim for refund.b. Written notice included with an income tax return for a year or years other than the year subject to the federal adjustment does not constitute the required notification.Idaho Admin. Code r. 35.01.01.890