2005 Idaho Code - 63-3077A — AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION WITH DEPARTMENT OF COMMERCE AND LABOR

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3077A.  AGREEMENTS FOR EXCHANGE OF INFORMATION AND JOINT ADMINISTRATION
WITH DEPARTMENT OF COMMERCE AND LABOR. (a) The state tax commission and the
department of commerce and labor may enter into a written agreement for
exchange of information relating to tax laws administered by the state tax
commission and the employment security law administered by the department of
commerce and labor. Any information so exchanged shall be confidential
information in the hands of the recipient thereof and may be used only for the
following:
    (1)  Determining whether the person to whom the information relates may
    have an undischarged duty or liability under the employment security law
    or the tax laws administered by the state tax commission, the amount of
    such liability, the person's whereabouts, social security number, and
    information helpful in collecting any liability due.
    (2)  Administering any joint agreement between the department of commerce
    and labor and the state tax commission relating to employment security
    taxes and income tax withholding for the common registration of employers,
    common tax reporting forms, centralized filing and processing of forms.
    (3)  Administration of the state directory of new hires provided in
    chapter 16, title 72, Idaho Code.
    (b)  No such information shall be public information unless it is used in
the course of a judicial proceeding arising under the employment security law
or the tax laws administered by the state tax commission.
    (c)  An agreement made pursuant to this section may provide for the offset
of any refunds owed to any person by either party to the agreement against any
tax liability, overpayment of benefits liability, and any penalties and
interest thereon owed to either party to the agreement. No offset may be made
unless the liability against which it is applied is final, without any further
right on the part of the person owing the liability to either administrative
or judicial review.