63-2562 — ADDITIONS AND PENALTIES

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2562.  ADDITIONS AND PENALTIES. The additions, penalties and
requirements provided by the Idaho income tax act, sections 63-3046, 63-3075,
63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the
same extent to this act as to the Idaho income tax act and shall cover acts,
omissions, and delinquencies under the Idaho income tax act and such
additions, penalties and requirements shall, for this purpose, be described
and be for acts, omissions, delinquencies and requirements under the Idaho
tobacco products tax act.