Idaho Statutes
§ 57-1113 — REFUND OF TAX
When it is determined that a taxpayer is entitled to a refund of beer tax, cigarette tax or the income tax filing fee, after such or any portion thereof has been credited to the permanent building fund, the tax collector hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.
When it is determined that a taxpayer is entitled to a refund of liquor funds after the same has been credited to the permanent building fund, the director of the state liquor division hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.
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Legislative History
[57-1113, as added by 1963, ch. 97, sec. 1, p. 315; am. 2009, ch. 23, sec. 58, p. 70.]
Nearby Sections
15
§ 57-101
NAME OF ACT§ 57-102
SCOPE OF ACT§ 57-103
DEFINITIONS§ 57-104
DEPOSITING UNIT§ 57-105
PUBLIC MONEYS§ 57-106
SUPERVISING BOARD§ 57-107
TREASURER§ 57-108
AUDITOR§ 57-110
DESIGNATED DEPOSITORY§ 57-1101
CREATION OF PERMANENT BUILDING FUND