Partnertax.ai
Start free trial →

Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3044

Deficiency in tax

Official textlegislature.idaho.govlast amended
63-3044.  As used in this act in respect of a tax imposed by this act the term "deficiency" means:
(1)  The amount by which the tax imposed by this act exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or,
(2)  If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or,
(3)  Any amount of tax which is due and unpaid.
Amendment history

63-3044, added 1959, ch. 299, sec. 44, p. 613; am. 1993, ch. 94, sec. 2, p. 229; am. 1994, ch. 172, sec. 1, p. 388; am. 2006, ch. 195, sec. 4, p. 607.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 63-3030A · Mandate to compel return
  2. 63-3031 · Joint returns
  3. 63-3032 · Time for filing income tax returns
  4. 63-3033 · Extension of time
  5. 63-3034 · Payment of tax
  6. 63-3035 · State withholding tax on percentage basis — Withholding,…
  7. 63-3035A · State income tax withholding tax on lottery winnings
  8. 63-3035B · Joint power authorization
  9. 63-3035C · Revocation and suspension of withholding accounts — Penalties
  10. 63-3036 · State withholding tax for farmers
  11. 63-3036A · Payment of estimated tax
  12. 63-3036B · Pass-through entities — backup withholding
  13. 63-3037 · Information returns
  14. 63-3038 · Administration
  15. 63-3039 · Rules and regulations — Publication of statistics and law
  16. 63-3040 · Examination of return and determination of tax
  17. 63-3041 · Overpayments
  18. 63-3042 · Examination of books and witnesses
  19. 63-3042A · evidence of expenditures
  20. 63-3043 · Contempt
  21. 63-3044 · Deficiency in tax
  22. 63-3045 · Notice of redetermination or deficiency — Interest
  23. 63-3045A · Assessment of tax
  24. 63-3045B · Final decisions of the commission
  25. 63-3046 · Penalties and additions to the tax in case of deficiency
  26. 63-3046A · Interest on underpayment of estimated tax
  27. 63-3046B · Failure to file partnership return
  28. 63-3047 · Compromised cases
  29. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  30. 63-3049 · Judicial review
  31. 63-3050 · Action to collect unpaid tax or deficiency
  32. 63-3050A · Relief from joint and several liability on joint return
  33. 63-3051 · Property subject to lien
  34. 63-3055 · Release or subordination of income tax lien
  35. 63-3056 · Action to enforce lien
  36. 63-3057 · Distraint on personal property
  37. 63-3058 · Exempt property
  38. 63-3059 · Levy or distraint warrant
  39. 63-3060 · Proceedings on levy or distraint
  40. 63-3060A · continuous execution on INDIVIDUAL earnings
Full table of contents →