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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-4007

Multiple tax obligations

Official textlegislature.idaho.govlast amended
63-4007.  If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where applicable, shall apply such payment in accordance with the taxpayer’s directions. Payments remitted together with a tax return shall be applied to the tax obligation on that return.
Amendment history

63-4007, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 11, p. 397.

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In this chapter (12 sections)
  1. 63-4001 · Definitions
  2. 63-4002 · Acquisition of location information
  3. 63-4003 · Communication in connection with tax collection
  4. 63-4004 · Harassment or abuse
  5. 63-4005 · False or misleading representations
  6. 63-4006 · Unfair practices
  7. 63-4007 · Multiple tax obligations
  8. 63-4008 · Recording of interviews
  9. 63-4009 · Installment payments
  10. 63-4010 · Quotas prohibited
  11. 63-4011 · Civil liability
  12. 63-4015 · unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES
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