Idaho § 63-3046A - Interest on underpayment of estimated tax
Full text of Idaho Idaho Statutes § 63-3046A — Interest on underpayment of estimated tax, with citation guidance and answers to common questions.
§ 63-3046A. Interest on underpayment of estimated tax
(a) In the event that a person required to pay estimated taxes under section 63-3036A , Idaho Code, fails to pay such estimated taxes or fails to pay the full amount of estimated taxes due, the state tax commission shall assess interest on such unpaid or underpaid estimated taxes at the rate of interest set in section 63-3045 , Idaho Code, as the interest to be assessed on a deficiency in taxes.
(b) Interest shall be computed on the difference between the amount of estimated payment required to be made on each quarterly report and the amount of quarterly payment actually made. Interest shall apply from the due date of the quarterly report until the required amount is paid, or until, excluding extensions, the due date of the return, whichever is first.
[63-3046A, added 1987, ch. 342, sec. 5, p. 729.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3046A
What does Idaho Statutes § 63-3046A cover?
Section 63-3046A ("Interest on underpayment of estimated tax") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3046A?
A common citation format is "Idaho Statutes § 63-3046A" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3046A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.