TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

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.

History:

[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; am. 2024, ch. 116, sec. 2, p. 501.]