REVENUE AND TAXATION
63-3085. Date tax due and payable. The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of a fiscal year.
[63-3085, added 1959, ch. 303, sec. 4, p. 654.]