Idaho § 63-4007 MULTIPLE TAX OBLIGATIONS

Idaho Statutes

§ 63-4007 — MULTIPLE TAX OBLIGATIONS

Idaho § 63-4007

Title 63REVENUE AND TAXATION

Ch. 40TAXPAYERS’ BILL OF RIGHTS

This text of Idaho § 63-4007 (MULTIPLE TAX OBLIGATIONS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-4007 (2026).

Text

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.