2005 Idaho Code - 63-3632 — INTEREST ON DEFICIENCIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3632.  INTEREST ON DEFICIENCIES. Interest upon any deficiency shall be
assessed at the same time as the deficiency and shall be due and payable upon
notice and demand from the state tax commission and shall be collected as a
part of the tax at the rate provided in section 63-3045, Idaho Code, from the
date prescribed for the payment of the tax.