Public-domain · open source
OpenJurist

Idaho Code § 63-3044

Deficiency in tax

Known as the Idaho Income Tax Act

The act spans §§ 63–63 (179 sections).

Applied in 1 court decision — leading case Ambrose v. Idaho State Tax Commission (2004)

Most recently applied in Ambrose v. Idaho State Tax Commission (February 2004)

1959, ch. 299, § 44, p. 613; am. 1993, ch. 94, § 2, p. 224; am. 1994, ch. 172, § 1, p. 387; am. 2006, ch. 195, § 4, p. 599.

As used in this act in respect of a tax imposed by this act the term “deficiency” means:

(1) The amount by which the tax imposed by this act exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or,

(2) If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or,

(3) Any amount of tax which is due and unpaid.

Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.