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 Code § 63-4007
Multiple tax obligations
Applied in 1 court decision — leading case Ambrose v. Idaho State Tax Commission (2004)
Most recently applied in Ambrose v. Idaho State Tax Commission (February 2004)
I.C., § 63-4007, as added by 1993, ch. 94, § 14, p. 224; am. 1994, ch. 172, § 11, p. 387.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.