Idaho Statutes

§ 63-3632 — INTEREST ON DEFICIENCIES

Idaho § 63-3632
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 36SALES TAX

This text of Idaho § 63-3632 (INTEREST ON DEFICIENCIES) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 63-3632 (2026).

Text

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.

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Related

Grand Canyon Dories v. Idaho State Tax Commission
855 P.2d 462 (Idaho Supreme Court, 1993)
34 case citations
Evans v. Idaho State Tax Commission
540 P.2d 810 (Idaho Supreme Court, 1975)
19 case citations
Grand Canyon Dories, Inc. v. Idaho State Tax Commission
826 P.2d 476 (Idaho Supreme Court, 1992)
13 case citations
Idaho State Tax Commission v. Staker
663 P.2d 270 (Idaho Supreme Court, 1982)
8 case citations
State Tax Commission v. Western Electronics, Inc.
580 P.2d 72 (Idaho Supreme Court, 1978)
8 case citations

Legislative 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.]

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Bluebook (online)
Idaho § 63-3632, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3632.