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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3085

Date tax due and payable

Official textlegislature.idaho.govlast amended
63-3085.  The tax herein imposed shall become due and payable to the state tax commission of the state of Idaho on or before the 15th day of April following the close of a calendar year or on or before the fifteenth day of the fourth month following the close of a fiscal year.
Amendment history

63-3085, added 1959, ch. 303, sec. 4, p. 654.

Source: view the official text

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In this chapter (40 sections)
  1. 63-3061 · Successive seizures
  2. 63-3061A · Notice of levy and distraint
  3. 63-3062 · Production of books
  4. 63-3063 · Collection by distraint not exclusive
  5. 63-3064 · Other remedies preserved
  6. 63-3065 · Jeopardy assessments
  7. 63-3065A · Jurisdiction over nonresidents
  8. 63-3066 · Legal adviser
  9. 63-3067 · Revenue received — State refund account
  10. 63-3067A · income tax refund or payment Designation by individuals to…
  11. 63-3067B · Sunsetting designations
  12. 63-3067D · designation by taxpayer — opportunity scholarship
  13. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  14. 63-3069 · Notice of adjustment of federal or state tax liability
  15. 63-3069A · Special statute of limitations
  16. 63-3070 · Partnership income — Federal adjustments
  17. 63-3071 · Destruction of old returns
  18. 63-3072 · Credits and refunds
  19. 63-3073 · Interest on refunds and credits
  20. 63-3074 · Actions against state of Idaho
  21. 63-3075 · Penalties
  22. 63-3076 · Penalty for divulging information
  23. 63-3077 · Information furnished to certain officials
  24. 63-3077A · Agreements for exchange of information and joint…
  25. 63-3077B · Agreements for exchange of information with industrial…
  26. 63-3077C · Agreement for exchange of information with department of…
  27. 63-3077D · Agreement for collection of tax
  28. 63-3077E · Agreements for exchange of information with the state…
  29. 63-3077F · Information furnished to certain individuals
  30. 63-3077G · Agreement for exchange of information with the Idaho…
  31. 63-3077H · Agreement for exchange of information with the Idaho…
  32. 63-3078 · Failure to collect and pay over tax, or attempt to evade of…
  33. 63-3079 · Franchise tax not repealed
  34. 63-3080 · Not a property tax
  35. 63-3082 · Additional tax required when filing income tax return
  36. 63-3083 · "Person" defined
  37. 63-3084 · Tax additional to other income taxes
  38. 63-3085 · Date tax due and payable
  39. 63-3086 · Persons exempt from tax
  40. 63-3087 · Collection and enforcement
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