In Ag Air, Inc. v. State Tax Comm'n, 132 Idaho 345, 972 P.2d 313 (1999), the Tax Commission had found that Ag Air owed back taxes. Ag Air challenged the Tax Commission decision, but the company's petition for judicial review was filed without the twenty percent statutory deposit. Consequently, the petition was dismissed by the district court. Ag Air then sought to amend its petition to request a declaratory judgment that the section of the tax code being enforced against the company was unconstitutional. The district court thereupon vacated its decision to dismiss and allowed Ag Air to amend its complaint to include the request for a declaratory judgment. On appeal from the final judgment in the case the Idaho Supreme Court held that the district court had erred in allowing Ag Air to pursue the declaratory judgment action without having timely complied with the deposit requirement of 63-3049. The Supreme Court held that the requirements of I.C. 63-3049 limited the jurisdiction of the district court, and hence the district court was without power to extend the time limit for Ag Air to make the deposit. Id. at 348, 972 P.2d at 316. The Court stated, "A declaratory judgment action may not be used to avoid the consequences of failing to comply with statutory procedural requirements." Id.