2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 40 - TAXPAYERS' BILL OF RIGHTS
Section 63-4011 - CIVIL LIABILITY.
(2) In determining the amount of liability in any action under subsection (1) of this section, the court shall consider, among other relevant factors:
(3) The commission may not be held liable in any action brought pursuant to this chapter if the commission shows by a preponderance of evidence that the violation was not intentional and resulted from a bona fide error notwithstanding the maintenance of procedures reasonably adapted to avoid any such error.
(4) An action to enforce any liability created in this chapter may be brought in any court of competent jurisdiction within one (1) year from the date on which the violation occurs.
(5) No provision of this section imposing any liability shall apply to any act done or omitted in good faith in conformity with any advisory opinion of the commission, notwithstanding that after such act or omission has occurred, such opinion is amended, rescinded, or determined by judicial or other authority to be invalid for any reason.
(6) The entire amount of any judgment entered under this section shall be paid from the state refund account established in section 63-3067, Idaho Code.
History:
[63-4011, added 1993, ch. 94, sec. 14, p. 243; am. 1994, ch. 172, sec. 13, p. 397.]
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