23-1050A. Collection and enforcement.
82 words·~1 min read·
/id/title-23-alcoholic-beverages/chapter-10-beer/23-1050a·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The collection and enforcement procedures provided by the Idaho income tax act, sections
63-3042
through
63-3065A
, inclusive, and sections
63-3068
and
63-3075
, Idaho Code, shall apply and be available to the state tax commission for enforcement and collection of the tax imposed by this chapter, and said sections shall, for this purpose, be considered part of this act. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.