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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3047

Compromised cases

Official textlegislature.idaho.govlast amended
63-3047.   The state tax commission or its delegate may compromise any taxes, penalties or interest arising under the provisions of this chapter instead of commencing suit thereon and may settle any such case with the consent of the attorney general after suit thereon has been commenced.
Amendment history

63-3047, added 1959, ch. 299, sec. 47, p. 613; am. 2009, ch. 120, sec. 2, p. 384.

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In this chapter (40 sections)
  1. 63-3035B · Joint power authorization
  2. 63-3035C · Revocation and suspension of withholding accounts — Penalties
  3. 63-3036 · State withholding tax for farmers
  4. 63-3036A · Payment of estimated tax
  5. 63-3036B · Pass-through entities — backup withholding
  6. 63-3037 · Information returns
  7. 63-3038 · Administration
  8. 63-3039 · Rules and regulations — Publication of statistics and law
  9. 63-3040 · Examination of return and determination of tax
  10. 63-3041 · Overpayments
  11. 63-3042 · Examination of books and witnesses
  12. 63-3042A · evidence of expenditures
  13. 63-3043 · Contempt
  14. 63-3044 · Deficiency in tax
  15. 63-3045 · Notice of redetermination or deficiency — Interest
  16. 63-3045A · Assessment of tax
  17. 63-3045B · Final decisions of the commission
  18. 63-3046 · Penalties and additions to the tax in case of deficiency
  19. 63-3046A · Interest on underpayment of estimated tax
  20. 63-3046B · Failure to file partnership return
  21. 63-3047 · Compromised cases
  22. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  23. 63-3049 · Judicial review
  24. 63-3050 · Action to collect unpaid tax or deficiency
  25. 63-3050A · Relief from joint and several liability on joint return
  26. 63-3051 · Property subject to lien
  27. 63-3055 · Release or subordination of income tax lien
  28. 63-3056 · Action to enforce lien
  29. 63-3057 · Distraint on personal property
  30. 63-3058 · Exempt property
  31. 63-3059 · Levy or distraint warrant
  32. 63-3060 · Proceedings on levy or distraint
  33. 63-3060A · continuous execution on INDIVIDUAL earnings
  34. 63-3061 · Successive seizures
  35. 63-3061A · Notice of levy and distraint
  36. 63-3062 · Production of books
  37. 63-3063 · Collection by distraint not exclusive
  38. 63-3064 · Other remedies preserved
  39. 63-3065 · Jeopardy assessments
  40. 63-3065A · Jurisdiction over nonresidents
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