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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3632

Interest on deficiencies

Official textlegislature.idaho.govlast amended
63-3632.  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.
Amendment 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.

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In this chapter (40 sections)
  1. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  2. 63-3622RR · Research and development
  3. 63-3622S · Radio and television broadcasting equipment
  4. 63-3622SS · Hunting or shooting sports
  5. 63-3622T · Equipment to produce certain newspapers
  6. 63-3622TT · CUSTOM MEAT PROCESSING
  7. 63-3622U · Funeral services
  8. 63-3622UU · Personal property tax on rentals
  9. 63-3622V · Bullion
  10. 63-3622VV · idaho information technology equipment
  11. 63-3622W · Irrigation equipment and supplies
  12. 63-3622WW · idaho semiconductors for america act
  13. 63-3622X · Pollution control equipment
  14. 63-3622XX · Animal adoption and rescue fees
  15. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  16. 63-3622YY · SMALL SELLER
  17. 63-3622Z · Sales by Indian tribes
  18. 63-3623 · Returns and payments
  19. 63-3623A · Taxes as state money
  20. 63-3623B · Amusement devices
  21. 63-3624 · Administration
  22. 63-3625 · Security for tax
  23. 63-3626 · Refunds, limitations, interest
  24. 63-3627 · Responsibility for taxes
  25. 63-3628 · Successors’ liability
  26. 63-3629 · Deficiency determinations
  27. 63-3630 · Jeopardy determinations
  28. 63-3631 · Redetermination
  29. 63-3632 · Interest on deficiencies
  30. 63-3633 · Period of limitation upon assessment and collection
  31. 63-3634 · Additions and penalties
  32. 63-3634A · Authority to enter agreements
  33. 63-3635 · Collection and enforcement
  34. 63-3637 · sales tax distribution — definitions
  35. 63-3638 · Sales tax — Distribution
  36. 63-3638A · Sales tax on liquor to be paid to liquor account
  37. 63-3640 · Contracts entered into before effective date of increased tax
  38. 63-3641 · rebate of sales taxes collected
  39. 63-3642 · sales and use tax withholding — city and county governments
  40. 63-3643 · Cash rounding
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