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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3041

Overpayments

Official textlegislature.idaho.govlast amended
63-3041.  If the taxpayer has paid more than the amount determined to be the correct amount of the tax, the excess shall be credited or refunded as provided in section 63-3072, Idaho Code, as amended. In the event a joint return has been filed and one (1) spouse dies prior to issuance of credit or refund, the credit or refund may be granted the surviving spouse. In the event a joint return has been filed by a couple separated after filing of the return, the credit or refund may be equally divided between such persons unless a joint claim has theretofore been properly executed.
Amendment history

63-3041, added 1959, ch. 299, sec. 41, p. 613; am. 1961, ch. 328, sec. 18, p. 622.

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In this chapter (40 sections)
  1. 63-3029M · income tax credit for employer contributions to idaho…
  2. 63-3029N · IDAHO PARENTAL CHOICE TAX CREDIT
  3. 63-3029P · Priority of credits
  4. 63-3030 · Persons required to make returns of income
  5. 63-3030A · Mandate to compel return
  6. 63-3031 · Joint returns
  7. 63-3032 · Time for filing income tax returns
  8. 63-3033 · Extension of time
  9. 63-3034 · Payment of tax
  10. 63-3035 · State withholding tax on percentage basis — Withholding,…
  11. 63-3035A · State income tax withholding tax on lottery winnings
  12. 63-3035B · Joint power authorization
  13. 63-3035C · Revocation and suspension of withholding accounts — Penalties
  14. 63-3036 · State withholding tax for farmers
  15. 63-3036A · Payment of estimated tax
  16. 63-3036B · Pass-through entities — backup withholding
  17. 63-3037 · Information returns
  18. 63-3038 · Administration
  19. 63-3039 · Rules and regulations — Publication of statistics and law
  20. 63-3040 · Examination of return and determination of tax
  21. 63-3041 · Overpayments
  22. 63-3042 · Examination of books and witnesses
  23. 63-3042A · evidence of expenditures
  24. 63-3043 · Contempt
  25. 63-3044 · Deficiency in tax
  26. 63-3045 · Notice of redetermination or deficiency — Interest
  27. 63-3045A · Assessment of tax
  28. 63-3045B · Final decisions of the commission
  29. 63-3046 · Penalties and additions to the tax in case of deficiency
  30. 63-3046A · Interest on underpayment of estimated tax
  31. 63-3046B · Failure to file partnership return
  32. 63-3047 · Compromised cases
  33. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  34. 63-3049 · Judicial review
  35. 63-3050 · Action to collect unpaid tax or deficiency
  36. 63-3050A · Relief from joint and several liability on joint return
  37. 63-3051 · Property subject to lien
  38. 63-3055 · Release or subordination of income tax lien
  39. 63-3056 · Action to enforce lien
  40. 63-3057 · Distraint on personal property
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