Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2565
Refunds, limitations, interest
# (a)
Where there has been an overpayment of any tobacco products tax imposed by this act, the amount of such overpayment shall be credited against any tobacco products tax then due from the taxpayer, and any balance of such excess shall be refunded to the taxpayer.
# (b)
The state tax commission is authorized and the state board of tax appeals is authorized to order the tax commission in proper cases to credit or remit, refund, and pay back all taxes and penalties erroneously or illegally assessed or collected, regardless of whether the same have been paid under protest, which claims for refund shall be certified to the state board of examiners by the state tax commission.
# (c)
No such credit or refund of taxes, penalties or interest paid, shall be allowed or made after three (3) years from the time the return was filed, unless before the expiration of such period a claim therefor is filed by the taxpayer with the commission.
# (d)
Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045 , Idaho Code, from the date such tax was paid.
# (e)
Appeal of a tax commission decision denying in whole or part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049 , Idaho Code.
Amendment history
I.C., sec. 63-2565, as added by 1974, ch. 173, sec. 5, p. 1432; am. 1981, ch. 290, sec. 11, p. 605.
Source: view the official text
In this chapter (40 sections)
- 63-2506 · Imposition of tax
- 63-2507 · Stamps to be printed — Affixed to individual packages
- 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
- 63-2509 · Compensation for affixing stamps
- 63-2510 · Payment of tax — Returns — Accounting for stamps
- 63-2510A · Bonding
- 63-2511 · Records to be kept — Inspection
- 63-2512 · Penalties
- 63-2513 · Contraband articles
- 63-2514 · Search and seizure
- 63-2515 · Compromise and confiscation
- 63-2516 · Collection and enforcement — Actions against state of Idaho
- 63-2517 · Jurisdiction over nonresidents
- 63-2519 · Civil action — Injunction
- 63-2520 · Distribution of moneys collected
- 63-2521 · Refunds — Limitations — Interest
- 63-2522 · Imposition and rate of tax
- 63-2523 · Prohibitions
- 63-2525 · Criminal penalties
- 63-2526 · Administrative sanctions
- 63-2527 · General provisions
- 63-2528 · Definitions
- 63-2529 · Applicability
- 63-2551 · Tobacco products tax — Definitions
- 63-2552 · Tax imposed — Rate
- 63-2552A · Additional tax imposed — Rate
- 63-2552B · Tobacco products use tax
- 63-2553 · Legislative intent
- 63-2554 · Permit required
- 63-2555 · Books and records to be preserved — Entry and inspection by…
- 63-2556 · Preservation of invoices of sales to other than ultimate…
- 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
- 63-2558 · Records of shipments, deliveries from public warehouse of…
- 63-2559 · When credit may be obtained for tax paid
- 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
- 63-2561 · Title of act
- 63-2562 · Additions and penalties
- 63-2563 · Collection and enforcement
- 63-2564 · Distribution of tax revenues
- 63-2565 · Refunds, limitations, interest