US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3626.  REFUNDS, LIMITATIONS, INTEREST. (a) Subject to the provisions of
subsection (b) of this section, if any amount due under this chapter has been
overpaid, the excess amount may be credited on any amount then due to the
state tax commission from the person by whom the excess was paid and any
balance refunded to that person.
    (b) (1)  No such credit or refund shall be allowed after three (3) years
    from the time the payment was made to the state tax commission, unless
    before the expiration of such period a written claim therefor is filed
    with the state tax commission by the claimant or the claimant's
    representative, but only if the claimant has authorized in writing the
    representative to file a claim.
    (2)  For periods in regard to which the state tax commission asserts a
    deficiency under section 63-3629 or 63-3630, Idaho Code, a claim for
    refund, relating to the period to which the deficiency relates, must be
    made on or before the later of:
         (i)   The date provided in subsection (b)(1) of this section; or
         (ii)  The date upon which any administrative or judicial proceeding
         relating to such deficiency is finally resolved; or
         (iii) The date specified in any agreement under section 63-3633(g),
         Idaho Code.
    (3)  A taxpayer claiming a refund of amounts paid in obedience to such
    deficiencies must do so by appealing within the time limits prescribed in
    sections 63-3631 and 63-3049, Idaho Code.
    (c)  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 to the state tax commission.
    (d)  If the state tax commission denies a claim for refund in whole or in
part, it shall provide notice of the denial in the manner provided in section
63-3629(c), Idaho Code. The claimant may petition the state tax commission for
a redetermination of the denial as provided in section 63-3631, Idaho Code.
The state tax commission shall issue a final decision pursuant to the
requirements of section 63-3045B, 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.