Interest upon any deficiency shall be assessed at the same time as the deficiency and shall be due and payable upon notice and demand from the state tax commission and shall be collected as a part of the tax at the rate provided in section 63-3045, Idaho Code, from the date prescribed for the payment of the tax.
Idaho Code § 63-3632
Interest on deficiencies
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
1965, ch. 195, § 32, p. 408; am. 1967, ch. 290, § 11, p. 805; am. 1969, ch. 453, § 17, p. 1195; am. 1980, ch. 11, § 2, p. 24; am. 1981, ch. 290, § 5, p. 597; am. 1993, ch. 94, §…
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.