Amends existing law to clarify a taxpayer's rights following a perfected protest and to provide a date on which a notice of deficiency becomes final when the protest is not perfected.

Amends existing law to clarify a taxpayer's rights following a perfected protest and to provide a date on which a notice of deficiency becomes final when the protest is not perfected. was introduced in the 2017 Idaho Legislative Session. This bill is categorized under general legislation. The most recent floor vote was 34-0 (passed). View the full bill text and voting record on the Idaho Legislature website.