2005 Idaho Code - 41-402A — REFUNDS

                                  TITLE  41
                                  INSURANCE
                                  CHAPTER 4
                                FEES AND TAXES
    41-402A.  REFUNDS. Where there has been an overpayment of any taxes, fines
or penalties due under this chapter, the director is authorized to refund all
such taxes, fines or penalties erroneously or illegally collected or paid. No
such refund shall be paid after one (1) year from the due date of the
statement required in section 41-402(4), Idaho Code, unless before the
expiration of such period a written claim is filed therefore by the insurer on
such forms and in such manner as is prescribed by the director.