2005 Idaho Code - 63-3085 — DATE TAX DUE AND PAYABLE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3085.  DATE TAX DUE AND PAYABLE. The tax herein imposed shall become
due and payable to the state tax commission of the state of Idaho on or before
the 15th day of April following the close of a calendar year or on or before
the fifteenth day of the fourth month following the close of a fiscal year.