IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.02.01.420 — FRAUD PENALTIES
Section 63-3046(b), Idaho Code
Assessment of the fraud penalty precludes assessment of the negligence penalty on the deficiency.
(3-15-22)
Source: official text
IDAPA Title 35 — Idaho State Tax Commission Rules
Section 63-3046(b), Idaho Code
Assessment of the fraud penalty precludes assessment of the negligence penalty on the deficiency.
(3-15-22)
Source: official text