Refunds -- Limitations – Interest
(1) Where there has been an overpayment of any cigarette tax imposed by this
chapter, the amount of such overpayment shall be credited against any
taxes then due to the state tax commission from the taxpayer and any balance
of such excess shall be refunded to the taxpayer.
(2) No such credit or refund of taxes, penalties or interest paid, shall be
allowed or made after three (3) years from the time the return was filed,
unless before the expiration of such period a claim therefor is filed
by the taxpayer with the commission.
(3) Interest shall be allowed on the amount of such credits or refunds at
the rate provided in
section 63-3045, Idaho Code, from the date such tax was paid.
If the state tax commission denies a claim for refund in whole or in part,
it shall provide notice of the denial and the claimant may petition the
state tax commission for a redetermination of the denial in the manner
section 63-3045, Idaho Code
. Appeal of a tax commission decision denying in whole or in part a claim
for refund shall be made in accordance with and within the time limits
section 63-3049, Idaho Code