2005 Idaho Code - 63-3047 — COMPROMISED CASES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3047.  COMPROMISED CASES. The state tax commission or its delegate may
compromise any penalty arising under the provisions of this act instead of
commencing suit thereon and may compromise any such case with the consent of
the attorney general after suit thereon has been commenced. Where any penalty
case is compromised the state tax commission shall keep on file in its office
reasons for the settlement of any case by compromise.