There is a newer version of the Idaho Code and Statutes
2010 Idaho Code
TITLE 63 REVENUE AND TAXATION
CHAPTER 36 SALES TAX
63-3632 INTEREST ON DEFICIENCIES.
REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3632. Interest on deficiencies. Interest upon any deficiency shall be assessed at the same time as the deficiency and shall be due and payable upon notice and demand from the state tax commission and shall be collected as a part of the tax at the rate provided in section 63-3045, Idaho Code, from the date prescribed for the payment of the tax.
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