The Idaho State Tax Commission recently published an updated version of their Annual Withholding Report Instructions. These instructions are used in conjunction with Form 967, which must be filed with W-2s and 1099s reported to the state.
The only change to these instructions was the addition of the 2019 interest rate, which is 5% per year or 0.00013698% daily. This interest rate is applied to the unpaid tax balance received after the due date of said tax.
To review these instructions in full, please click here.