Idaho § 63-4007 MULTIPLE TAX OBLIGATIONS

Idaho Statutes

§ 63-4007 — MULTIPLE TAX OBLIGATIONS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 40 TAXPAYERS’ BILL OF RIGHTS

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.

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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.

Idaho § 63-4007 (MULTIPLE TAX OBLIGATIONS) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.