2005 Idaho Code - 63-708 — RECOVERY OF ERRONEOUS CLAIMS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-708.  RECOVERY OF ERRONEOUS CLAIMS. Within three (3) years of payment,
the state tax commission may recover any erroneous or incorrect payment made
under sections 63-701 through 63-710, Idaho Code, from any "claimant" as
defined in section 63-701(1), Idaho Code. The deficiency determination,
collection, and enforcement procedures provided by the Idaho income tax act,
sections 63-3039, 63-3042, 63-3043 through 63-3064, Idaho Code, shall apply
and be available to the commission for enforcement and collection under
sections 63-701 through 63-710, Idaho Code, and such sections shall, for this
purpose, be considered part of sections 63-701 through 63-710, Idaho Code.
Wherever liens or any other proceedings are defined as income tax liens or
proceedings, they shall, when applied in enforcement or collection under
sections 63-701 through 63-710, Idaho Code, be described as tax relief liens
and proceedings. In connection with such sections, a deficiency shall consist
of any amount erroneously claimed by or paid to a claimant under sections
63-701 through 63-710, Idaho Code.