Idaho § 57-1113 - Refund of tax
Full text of Idaho Idaho Statutes § 57-1113 — Refund of tax, with citation guidance and answers to common questions.
§ 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.
[57-1113, as added by 1963, ch. 97, sec. 1, p. 315; am. 2009, ch. 23, sec. 58, p. 70.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 57-1113
What does Idaho Statutes § 57-1113 cover?
Section 57-1113 ("Refund of tax") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 57-1113?
A common citation format is "Idaho Statutes § 57-1113" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 57-1113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.