2013 Idaho Statutes
Title 23 - ALCOHOLIC BEVERAGES
Chapter 10 - BEER
Section 23-1054 - REFUND OF TAXES.
(2) No such credit or refund shall be allowed or made after three (3) years from the time the payment was made, unless before the expiration date of that period a claim therefor is filed by the taxpayer. The three (3) year periods allowed by this section for making refunds or credit claims shall not apply in cases where the tax commission asserts a deficiency of tax imposed by this chapter and taxpayers desiring to appeal or otherwise seek a refund of amounts paid in obedience to those deficiencies must do so within the time limits elsewhere prescribed by law.
History:
[23-1054, added 1986, ch. 73, sec. 4, p. 205.]
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