63-719 — TAX DEED FOR DEFICIENCY IN REPAYMENT
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TITLE 63
REVENUE AND TAXATION
CHAPTER 7
PROPERTY TAX RELIEF
63-719. TAX DEED FOR DEFICIENCY IN REPAYMENT. Any amount of deferred tax
due under section 63-718, Idaho Code, which is not paid to the state tax
commission on the due date, is a delinquency subject to the provisions of
chapter 10, title 63, Idaho Code, except that references to county and county
officials in that chapter shall be taken as references to the state tax
commission.