Any amount of deferred tax due under section 63-718, Idaho Code, which is not paid to the state tax commission on the due date, is a delinquency subject to the provisions of chapter 10, title 63, Idaho Code, except that references to county and county officials in that chapter shall be taken as references to the state tax commission.
Idaho Code § 63-719
Tax deed for deficiency in repayment
Known as the Property Tax Deferral Act
The act spans §§ 63–63 (23 sections).
I.C., § 63-719, as added by 2006, ch. 234, § 1, p. 694.
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.