Idaho Statutes

§ 63-2562 — ADDITIONS AND PENALTIES

Idaho·Title 63 REVENUE AND TAXATION·Ch. 25 CIGARETTE AND TOBACCO PRODUCTS TAXES
The additions, penalties and requirements provided by the Idaho income tax act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho income tax act and shall cover acts, omissions, and delinquencies under the Idaho income tax act and such additions, penalties and requirements shall, for this purpose, be described and be for acts, omissions, delinquencies and requirements under the Idaho tobacco products tax act.

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Legislative History

[I.C., sec. 63-2562, as added by 1974, ch. 173, sec. 2, p. 1432.]

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