Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-720
Recovery of erroneous and other improper deferrals
# (1)
In addition to the provisions of section 63-719 , Idaho Code, the state tax commission may recover deferrals of tax payments made under sections 63-712 through 63-721 , Idaho Code, from any person who elected the deferral under section 63-714 , Idaho Code, if the commission determines that:
# (a)
A deferral was granted to a person who is not a qualified claimant or in regard to property that is not qualified property; or
# (b)
The owner of the property subject to the deferral does not possess sufficient equity in that property.
# (2)
The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039 , 63-3042 , 63-3043 through 63-3064 , Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-712 through 63-721 , Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-712 through 63-721 , Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-712 through 63-721 , Idaho Code, be described as tax deferral liens and proceedings. In connection with such sections, a deficiency shall consist of any amount subject to recovery under this section together with any interest and penalty due thereon.
Amendment history
63-720, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 4, p. 43.
Source: view the official text
In this chapter (23 sections)
- 63-701 · Definitions
- 63-702 · reduction in property TAXES or occupancy taxes — Claim is…
- 63-703 · Procedure for filing claims
- 63-704 · Amount of property tax or occupancy tax reduction
- 63-705 · Publication of changes in income limitations and property tax…
- 63-705A · special property tax or occupancy tax reduction for disabled…
- 63-706 · Time requirements for filing claim
- 63-707 · Procedure after claim approval
- 63-708 · Recovery of erroneous claims
- 63-709 · Reimbursement by state tax commission
- 63-710 · Procedure after reimbursement
- 63-711 · Cancellation of taxes — Hardship and casualty losses — Special
- 63-712 · Short title
- 63-713 · Definitions
- 63-714 · Application — Deferral of property tax
- 63-715 · Procedures — Appeals
- 63-716 · Deferral — Interest — Lien — Priority
- 63-717 · Reimbursement by state tax commission
- 63-718 · Events terminating deferral — Payment of deferred tax and…
- 63-719 · Tax deed for deficiency in repayment
- 63-720 · Recovery of erroneous and other improper deferrals
- 63-721 · Knowingly filing a false claim a misdemeanor
- 63-724 · homeowner property tax relief