63-4007. MULTIPLE TAX OBLIGATIONS. 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.
History:
[63-4007, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 11, p. 397.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 40 - TAXPAYERS’ BILL OF RIGHTS
Section 63-4001 - DEFINITIONS.
Section 63-4002 - ACQUISITION OF LOCATION INFORMATION.
Section 63-4003 - COMMUNICATION IN CONNECTION WITH TAX COLLECTION.
Section 63-4004 - HARASSMENT OR ABUSE.
Section 63-4005 - FALSE OR MISLEADING REPRESENTATIONS.
Section 63-4006 - UNFAIR PRACTICES.
Section 63-4007 - MULTIPLE TAX OBLIGATIONS.
Section 63-4008 - RECORDING OF INTERVIEWS.
Section 63-4009 - INSTALLMENT PAYMENTS.
Section 63-4010 - QUOTAS PROHIBITED.
Section 63-4011 - CIVIL LIABILITY.
Section 63-4015 - UNCONSTITUTIONAL TAXATION BY OUT-OF-STATE TAXING ENTITIES.