US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2521.  REFUNDS -- LIMITATIONS -- INTEREST. (1) Where there has been an
overpayment of any cigarette tax imposed by this chapter, the amount of such
overpayment shall be credited against any taxes then due to the state tax
commission from the taxpayer and any balance of such excess shall be refunded
to the taxpayer.
    (2)  No such credit or refund of taxes, penalties or interest paid, shall
be allowed or made after three (3) years from the time the return was filed,
unless before the expiration of such period a claim therefor is filed by the
taxpayer with the commission.
    (3)  Interest shall be allowed on the amount of such credits or refunds at
the rate provided in section 63-3045, Idaho Code, from the date such tax was
paid.
    (4)  If the state tax commission denies a claim for refund in whole or in
part, it shall provide notice of the denial and the claimant may petition the
state tax commission for a redetermination of the denial in the manner
provided in section 63-3045, Idaho Code. Appeal of a tax commission decision
denying in whole or in part a claim for refund shall be made in accordance
with and within the time limits prescribed in section 63-3049, Idaho Code.