Section 001. Scope

Section 63-3039, Idaho Code. 01. Scope. These rules will be construed to reach the full jurisdictional extent of the state of Idaho’ s authority to impose a tax on income of all persons who derive income from Idaho sources or who enjoy benefits o f Idaho residence. (4-6-23) 02. Effective Date. To the extent allowed by statute, rules in this chapter will be applied on thei r effective date to all taxable years open for determining tax liability. (4-6-23) 03. Closed Years or Issues. Taxable years closed by the statute of limitations remain closed and ar e not reopened by the promulgation, repeal or amendment of any rule. Issues resolved by the expiration of appeal time, a notice of deficiency determination, or a final decision of the Tax Commission will not be reopened by th e promulgation, repeal, or amendment of any rule. (4-6-23) 04. Transactions Before an Effective Date. A rule will not be applied to transactions occurring befor e its effective date in a case where, in the opinion of the Tax Commission, to do so would create an obvious injustice. (4-6-23)