Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3077G

Agreement for exchange of information with the Idaho Department of Correction

Official textlegislature.idaho.govlast amended
63-3077G.  The state tax commission and the Idaho department of correction shall enter into a written agreement for exchange of information relating to an individual’s incarceration status and whether that individual has claimed the Idaho food tax credit pursuant to section 63-3024A, Idaho Code. Such information shall be confidential to the recipient and may be used by the Idaho department of correction and the state tax commission only for purposes of determining whether an incarcerated person erroneously claimed the food tax credit in violation of section 63-3024A(6), Idaho Code. No such information shall be public unless it is used in the course of a judicial proceeding arising under the laws of this state. The information provided by the state tax commission shall be limited to name, date of birth, social security number, an indication as to whether the food tax credit was claimed under that person’s name or social security number for a particular taxable year and incarceration status during the year at issue.
Amendment history

63-3077G, added 2015, ch. 210, sec. 1, p. 660; am. 2025, ch. 56, sec. 2, p. 269.

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In this chapter (40 sections)
  1. 63-3061 · Successive seizures
  2. 63-3061A · Notice of levy and distraint
  3. 63-3062 · Production of books
  4. 63-3063 · Collection by distraint not exclusive
  5. 63-3064 · Other remedies preserved
  6. 63-3065 · Jeopardy assessments
  7. 63-3065A · Jurisdiction over nonresidents
  8. 63-3066 · Legal adviser
  9. 63-3067 · Revenue received — State refund account
  10. 63-3067A · income tax refund or payment Designation by individuals to…
  11. 63-3067B · Sunsetting designations
  12. 63-3067D · designation by taxpayer — opportunity scholarship
  13. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  14. 63-3069 · Notice of adjustment of federal or state tax liability
  15. 63-3069A · Special statute of limitations
  16. 63-3070 · Partnership income — Federal adjustments
  17. 63-3071 · Destruction of old returns
  18. 63-3072 · Credits and refunds
  19. 63-3073 · Interest on refunds and credits
  20. 63-3074 · Actions against state of Idaho
  21. 63-3075 · Penalties
  22. 63-3076 · Penalty for divulging information
  23. 63-3077 · Information furnished to certain officials
  24. 63-3077A · Agreements for exchange of information and joint…
  25. 63-3077B · Agreements for exchange of information with industrial…
  26. 63-3077C · Agreement for exchange of information with department of…
  27. 63-3077D · Agreement for collection of tax
  28. 63-3077E · Agreements for exchange of information with the state…
  29. 63-3077F · Information furnished to certain individuals
  30. 63-3077G · Agreement for exchange of information with the Idaho…
  31. 63-3077H · Agreement for exchange of information with the Idaho…
  32. 63-3078 · Failure to collect and pay over tax, or attempt to evade of…
  33. 63-3079 · Franchise tax not repealed
  34. 63-3080 · Not a property tax
  35. 63-3082 · Additional tax required when filing income tax return
  36. 63-3083 · "Person" defined
  37. 63-3084 · Tax additional to other income taxes
  38. 63-3085 · Date tax due and payable
  39. 63-3086 · Persons exempt from tax
  40. 63-3087 · Collection and enforcement
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