Idaho Statutes
§ 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.
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Related
Grand Canyon Dories v. Idaho State Tax Commission
855 P.2d 462 (Idaho Supreme Court, 1993)
Evans v. Idaho State Tax Commission
540 P.2d 810 (Idaho Supreme Court, 1975)
Grand Canyon Dories, Inc. v. Idaho State Tax Commission
826 P.2d 476 (Idaho Supreme Court, 1992)
Idaho State Tax Commission v. Staker
663 P.2d 270 (Idaho Supreme Court, 1982)
State Tax Commission v. Western Electronics, Inc.
580 P.2d 72 (Idaho Supreme Court, 1978)
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.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION