2005 Idaho Code - 63-3077D — AGREEMENT FOR COLLECTION OF TAX

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3077D.  AGREEMENT FOR COLLECTION OF TAX. (1) The state tax commission
may enter into agreements with the United States secretary of the treasury
through the internal revenue service or the financial management service of
the department of the treasury of the United States providing for the mutual
offset of any refunds or other amount payable by either party against
liabilities owed to the other party to the agreement. Any such agreement shall
require that no offset may be made unless the liability against which it
applies is final, without any further right on the part of the person owing
the liability to either administrative review or judicial review.
    (2)  No refunds from this state shall be available for offset against any
federal debt:
    (a)  Until any debts subject to offset that are owed to this state or
    agency thereof have been satisfied; or
    (b)  During any time when a reciprocal program for offset from federal
    refunds for tax debts owing to this state is not in effect.