Idaho Code § 39-7428: Additions and Penalties.

The additions, penalties, and requirements provided by the Idaho income tax act, sections 63-3046, 63-3075, 63-3076, and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this chapter as to the Idaho income tax act and shall cover such additions, penalties, and requirements and shall, for this purpose, be described and be for acts, omissions, delinquencies, and requirements provided in this chapter.