(1) Any person against whom a deficiency determination is made under section 63-3629 , Idaho Code, or in regard to whom the state tax commission proposes to revoke or suspend a permit under section 63-3620 , 63-3620A or 63-3623B , Idaho Code, or any person directly interested, may petition for a redetermination within the time period allowed by section 63-3045 , Idaho Code. If a petition for redetermination is not filed within the time period allowed, the determination becomes final as provided in section 63-3045B , Idaho Code. (2) The state tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the state tax commission at or before the hearing. (3) A person petitioning for a redetermination under subsection (1) of this section may, in support of his petition, submit resale certificates as provided in section 63-3620 or section 63-3621 , Idaho Code, or an exemption certificate as provided in section 63-3622 , Idaho Code, only if such certificates are presented to the tax commission within ninety (90) days of the date of the notice of deficiency determination to which the petition relates.
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