Idaho Admin. Code r. 35.02.01.140
Current through September 2, 2024
Sections 63-4001, 63-4007, Idaho Code
If bad check charges, penalties, or interest accrue as a result of any deficiency in tax, partial payments shall apply in the following order: to bad check charges, interest, tax, and penalty.
Idaho Admin. Code r. 35.02.01.140