Idaho Code 57-1113 – Refund of Tax
Current as of: 2023 | Check for updates
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When it is determined that a taxpayer is entitled to a refund of beer tax, cigarette tax or the income tax filing fee, after such or any portion thereof has been credited to the permanent building fund, the tax collector hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.
When it is determined that a taxpayer is entitled to a refund of liquor funds after the same has been credited to the permanent building fund, the director of the state liquor division hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.
Terms Used In Idaho Code 57-1113
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114