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.
History:
[57-1113, as added by 1963, ch. 97, sec. 1, p. 315; am. 2009, ch. 23, sec. 58, p. 70.]
Structure Idaho Code
Title 57 - PUBLIC FUNDS IN GENERAL
Chapter 11 - PERMANENT BUILDING FUND
Section 57-1101 - CREATION OF PERMANENT BUILDING FUND.
Section 57-1105 - APPROPRIATION — PURPOSE — LIMITATIONS AND CONDITIONS.
Section 57-1107 - CONSTRUCTION OF IMPROVEMENT UPON APPROVAL — PAYMENT.
Section 57-1108 - PERMANENT BUILDING FUND CREATED — USE OF FUND.
Section 57-1110 - ADDITIONAL TAX ON FILING INCOME TAX CREDITED TO PERMANENT BUILDING FUND.
Section 57-1112 - ANTICIPATION OF REVENUES IN PERMANENT BUILDING FUND.