2005 Idaho Code - 63-3041 — OVERPAYMENTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3041.  OVERPAYMENTS. If the taxpayer has paid more than the amount
determined to be the correct amount of the tax, the excess shall be credited
or refunded as provided in section 63-3072, Idaho Code, as amended. In the
event a joint return has been filed and one (1) spouse dies prior to issuance
of credit or refund, the credit or refund may be granted the surviving spouse.
In the event a joint return has been filed by a couple separated after filing
of the return, the credit or refund may be equally divided between such
persons unless a joint claim has theretofore been properly executed.