US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2565.  REFUNDS, LIMITATIONS, INTEREST. (a) Where there has been an
overpayment of any tobacco products tax imposed by this act, the amount of
such overpayment shall be credited against any tobacco products tax then due
from the taxpayer, and any balance of such excess shall be refunded to the
taxpayer.
    (b)  The state tax commission is authorized and the state board of tax
appeals is authorized to order the tax commission in proper cases to credit or
remit, refund, and pay back all taxes and penalties erroneously or illegally
assessed or collected, regardless of whether the same have been paid under
protest, which claims for refund shall be certified to the state board of
examiners by the state tax commission.
    (c)  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.
    (d)  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.
    (e)  Appeal of a tax commission decision denying in whole or part a claim
for refund shall be made in accordance with and within the time limits
prescribed in section 63-3049, Idaho Code.