The state tax commission or its delegate may compromise any taxes, penalties or interest arising under the provisions of this chapter instead of commencing suit thereon and may settle any such case with the consent of the attorney general after suit thereon has been commenced.
Idaho Code § 63-3047
Compromised cases
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
Applied in 1 court decision — leading case David v. Idaho State Tax Commission (2010)
Most recently applied in David v. Idaho State Tax Commission (March 2010)
1959, ch. 299, § 47, p. 613; am. 2009, ch. 120, § 2, p. 384.
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.