2005 Idaho Code - 63-4007 — MULTIPLE TAX OBLIGATIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4007.  MULTIPLE TAX OBLIGATIONS. If any taxpayer owes multiple tax
obligations and makes any single payment to any revenue officer with respect
to such obligations, such revenue officer may not apply such payment to any
obligation which is disputed by the taxpayer and, where applicable, shall
apply such payment in accordance with the taxpayer's directions. Payments
remitted together with a tax return shall be applied to the tax obligation on
that return.