... (c) The rate of interest accruing during any calendar year, or portion thereof, upon any deficiency, or payable upon an overpayment or refund, shall be two percent (2%) plus the rate determined under section 1274(d), Internal Revenue Code, by the secretary of the treasury of the United States as the midterm federal rate as it applies on September 15 of the immediately preceding calendar year rounded to the nearest whole number. (8) ... 33; am. 2024, ch. 116, sec. 1, p. 499.] How current is this law? Who’s My Legislator? State Senate P.O. Box 83720 Boise, ID 83720-0081 P: 208-332-1000 | F: 208-334-2320 Public Records Request: P: 208-334-2475 E: prr@lso.idaho.gov House of Representatives P.O. Box 83720 Boise, ID 83720-0038 P: 208-332-1000 | F:...