US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    63-2702A.  REFUNDS -- LIMITATIONS -- INTEREST. (1) If the tax commission
determines that any amount due under this act has been paid more than once or
has been erroneously or illegally collected or computed, the tax commission
shall set forth that fact in its records and the excess amount paid or
collected may be credited on any amount then due and payable to the tax
commission from that person and any balance refunded to the person by whom it
was paid or to his successors, administrators or executors.  The tax
commission is authorized and the state board of tax appeals authorized to
order the tax commission in proper cases to credit or refund such amounts
whether or not such payments have been paid under protest and certify such
refund to the state board of examiners.
    (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 of such
period a claim therefor is filed by the taxpayer.
    (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.