IDAPA 35.02.01.140
Application Of Partial Payment
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. (3-15-22) 141. – 149. (RESERVED) IDAHO ADMINISTRATIVE CODE IDAPA 35.02.01 State Tax Commission Administration & Enforcement Rules Section 150 Page 6