US lawIdahoRegulationsIDAPA 35 — Tax Commission, StateChapter 35.02.01 — Tax Commission Administration and Enforcement Rules420IDAPA 35.02.01.420Fraud PenaltiesLast amended: 2022Year: 2026Length: 23 wordsOfficial source Section 63-3046(b), Idaho Code Assessment of the fraud penalty precludes assessment of the negligence penalty on the deficiency. (3-15-22) 421. – 429. (RESERVED)PreviousIDAPA 35.02.01.410NextIDAPA 35.02.01.430