Amends existing law to provide a date by which a taxpayer must notify the Idaho Tax Commission of a change to his federal taxable income or to the tax he pays to another state, and provides a penalty for a violation.

INCOME TAXES -- Amends existing law to provide a date by which a taxpayer must notify the Idaho Tax Commission of a change to his federal taxable income or to the tax he pays to another state, and provides a penalty for a violation.