Idaho Code
Idaho Code

Idaho Code § 63-3632 (2026)

Interest on deficiencies. 

✓ current as of May 2026
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Interest on deficiencies. 

Interest upon any deficiency shall be assessed at the rate provided in section 63-3045, Idaho Code, and calculated in accordance with the provisions of that section.

Notes of Decisions
Cited in 5 cases, 1975–1993 · leading case: Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993).
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Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993). · cites it 15× “GCD first argues that I.C. § 63-3632 and not I.C. § 63-3049 govern appellate review of a sales tax deficit determination.”
Grand Canyon Dories, Inc. v. Idaho State Tax Comm'n, 826 P.2d 476 (Idaho 1992). · cites it 4× “On GCD’s motion for reconsideration, the district court ruled that because of a conflict in I.C. § 63-3632, it would be equitable to allow GCD to proceed as if GCD initially had sought review of the Commission’s re-determination in the district court.”
State Tax Comm'n v. W. Elec., Inc., 580 P.2d 72 (Idaho 1978). · cites it 4× “I.C. § 63-3632(b). The deficiency upon which the complaint here is based was not protested within the thirty days as prescribed.”
Idaho State Tax Comm'n v. Staker, 663 P.2d 270 (Idaho 1982). · cites it 4× “§ 63-3811 has made specific provision for appeal by taxpayers or county assessors to the Board of Tax Appeals from determination of ad valorem taxes made pursuant to I.C. § 63-401 (county commission meeting as a board of equalization), I.”
Evans v. Idaho State Tax Comm'n, 540 P.2d 810 (Idaho 1975). · cites it 2× “453, § 17, now I.C. § 63-3632]. Plaintiffs brought this suit against the Idaho State Tax' Commission, James and Hazel Bedingfield and Crest Corporation as defendants for the recovery of the sales tax assessment.”
— Idaho Code § 63-3632(a) — 2 cases
Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993). “GCD first argues that I.C. § 63-3632 and not I.C. § 63-3049 govern appellate review of a sales tax deficit determination.”
Grand Canyon Dories, Inc. v. Idaho State Tax Comm'n, 826 P.2d 476 (Idaho 1992). “On GCD’s motion for reconsideration, the district court ruled that because of a conflict in I.C. § 63-3632, it would be equitable to allow GCD to proceed as if GCD initially had sought review of the Commission’s re-determination in the district court.”
— Idaho Code § 63-3632(b) — 1 case
State Tax Comm'n v. W. Elec., Inc., 580 P.2d 72 (Idaho 1978). “I.C. § 63-3632(b). The deficiency upon which the complaint here is based was not protested within the thirty days as prescribed.”
— Idaho Code § 63-3632(c) — 1 case
Grand Canyon Dories v. Idaho State Tax Comm'n, 855 P.2d 462 (Idaho 1993). “GCD first argues that I.C. § 63-3632 and not I.C. § 63-3049 govern appellate review of a sales tax deficit determination.”
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