Idaho Code § 63-3632

Current through the 2024 Regular Session
Section 63-3632 - INTEREST ON DEFICIENCIES

Interest upon any deficiency shall be assessed at the rate provided in section 63-3045, Idaho Code, and calculated in accordance with the provisions of that section.

Idaho Code § 63-3632

[63-3632, added 1965, ch. 195, sec. 32, p. 408; am. 1967, ch. 290, sec. 11, p. 805; am. 1969, ch. 453, sec. 17, p. 1195; am. 1980, ch. 11, sec. 2, p. 24; am. 1981, ch. 290, sec. 5, p. 600; am. 1993, ch. 94, sec. 11, p. 237.]
Amended by 2024 Session Laws, ch. 116,sec. 2, eff. 3/20/2024, retroactive to 1/1/2024.