Section 35.02.01.110 - DECLARATORY RULINGSSections 67-5232, 67-5255, Idaho Code
01.Findings Pursuant to Section 67-5206, Idaho Code.a. The Tax Commission finds that the Attorney General's Administrative Rules on declaratory rulings found at IDAPA 04.11.01, "Idaho Rules of Administrative Procedure of the Attorney General," Sections 400 through 402 do not adequately address the needs of taxpayers seeking a declaratory ruling on applications of the tax law. The Attorney General's Administrative Rules do not: i. Protect taxpayer confidentiality;ii. Define the taxpayer's right to rely on the ruling; oriii. Identify the circumstances justifying the denial or withdrawal of a ruling.b. Accordingly, this rule will govern declaratory rulings issued by the Tax Commission.02.Filing a Petition. a. Any person, group, or other association may file a written petition with the Tax Commission asking for an interpretation or determination as to the applicability of a statute, rule, or order issued by the Tax Commission to the party filing the petition. To obtain the determination the petitioner's tax liability must be directly affected by the determination or the petitioner must demonstrate a direct financial interest in the determination sought.b. A petition must be submitted to the Tax Commission in writing and contain an express statement that it is intended to be a petition for a declaratory ruling pursuant to this rule or the Administrative Procedure Act.03.Tax Commission's Response to Petition. After receiving a petition, the Tax Commission shall: a. Issue a written declaratory ruling;b. Require the petitioner to submit additional facts, evidence, or information as the Tax Commission deems necessary to make a declaratory ruling; orc. Decline to make a declaratory ruling. The Tax Commission shall decline to make a declaratory ruling in the following circumstances:i. The identity of the taxpayer is not disclosed;ii. The request fails to include sufficient facts, evidence, or other information on which a declaratory ruling may be based;iii. The issue on which a declaratory ruling is sought is the subject of pending litigation or administrative appeal;iv. The petitioner is not a person directly affected by a resolution of the issue presented; orv. It appears there are other good or compelling reasons why a declaratory ruling should not be made.04.Factual Circumstances. A declaratory ruling applies only to the factual circumstances as submitted by the petitioner and applies only to the petitioner seeking the declaratory ruling. The declaratory ruling may not be relied on by a person not named as a petitioner. The declaratory ruling is void if the facts changed significantly, all relevant facts were not disclosed at the time of the petition, or the facts were not accurately represented to the Tax Commission. If the statutory provisions or administrative rules affecting the declaratory ruling are amended by the legislature or the Tax Commission, the declaratory ruling is void as of the date of the amendment to the statute or rule.05.Withdrawal of Ruling. If after issuing a declaratory ruling the Tax Commission believes the declaratory ruling is erroneous, it may withdraw the declaratory ruling by giving written notice to the petitioner at his last known address. If the petitioner has relied on the declaratory ruling in good faith, the Tax Commission may not assess any tax liability accruing between the dates the declaratory ruling was issued and its withdrawal.06.Confidentiality. Declaratory rulings by the Tax Commission are information subject to the confidentiality requirements of Sections 63-3076 and 63-3077, Idaho Code and Rule 700 of these rules. Factual, financial, or other information relating to a taxpayer is not public record and may not be disclosed to any person except as provided by Sections 63-3076 and 63-3O77, Idaho Code, or as authorized by the taxpayer.07.Appeals. Sections 67-5270 through 67-5279, Idaho Code, govern the judicial review of declaratory rulings.Idaho Admin. Code r. 35.02.01.110