Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.02.01 - TAX COMMISSION ADMINISTRATION AND ENFORCEMENT RULES
Section 35.02.01.420 - FRAUD PENALTIES
Universal Citation: ID Admin Code 35.02.01.420
Current through September 2, 2024
Section 63-3046(b), Idaho Code
Assessment of the fraud penalty precludes assessment of the negligence penalty on the deficiency.
Effective March 15, 2022
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