2005 Idaho Code - 57-1113 — REFUND OF TAX

                                  TITLE  57
                           PUBLIC FUNDS IN GENERAL
                                  CHAPTER 11
                           PERMANENT BUILDING FUND
    57-1113.  REFUND OF TAX. When it is determined that a taxpayer is entitled
to a refund of beer tax, cigarette tax or the income tax filing fee, after
such or any portion thereof has been credited to the permanent building fund,
the tax collector hereby is empowered to authorize and direct refund of said
tax, or portion thereof so credited, from said permanent building fund.
    When it is determined that a taxpayer is entitled to a refund of liquor
funds after the same has been credited to the permanent building fund, the
superintendent of the Idaho state dispensary hereby is empowered to authorize
and direct refund of said tax, or portion thereof so credited, from said
permanent building fund.