Refunds, limitations, interest
(a) Where there has been an overpayment of any tobacco products tax imposed
by this act, the amount of such overpayment shall be credited against
any tobacco products tax then due from the taxpayer, and any balance of
such excess shall be refunded to the taxpayer.
(b) The state tax commission is authorized and the state board of tax appeals
is authorized to order the tax commission in proper cases to credit or
remit, refund, and pay back all taxes and penalties erroneously or illegally
assessed or collected, regardless of whether the same have been paid under
protest, which claims for refund shall be certified to the state board
of examiners by the state tax commission.
(c) 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.
(d) 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.
(e) Appeal of a tax commission decision denying in whole or part a claim for
refund shall be made in accordance with and within the time limits prescribed in
section 63-3049, Idaho Code.