2005 Idaho Code - 63-3044 — DEFICIENCY IN TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3044.  DEFICIENCY IN TAX. As used in this act in respect of a tax
imposed by this act the term "deficiency" means:
    (1)  The amount by which the tax imposed by this act exceeds the amount
shown as the tax by the taxpayer upon his return; but the amount so shown on
the return shall first be increased by the amounts previously assessed (or
collected without assessment) as a deficiency, and decreased by the amounts
previously abated, credited, refunded, or otherwise repaid in respect of such
tax; or,
    (2)  If no amount is shown as the tax by the taxpayer upon his return, or
if no return is made by the taxpayer, then the amount by which the tax exceeds
the amounts previously assessed (or collected without assessment) as a
deficiency; but such amounts previously assessed, or collected without
assessment, shall first be decreased by the amounts previously abated,
credited, refunded, or otherwise repaid in respect of such tax; or,
    (3)  Any amount of tax which is due and unpaid.