Idaho § 63-3041 - Overpayments
Full text of Idaho Idaho Statutes § 63-3041 — Overpayments, with citation guidance and answers to common questions.
§ 63-3041. Overpayments
If the taxpayer has paid more than the amount determined to be the correct amount of the tax, the excess shall be credited or refunded as provided in section 63-3072 , Idaho Code, as amended. In the event a joint return has been filed and one (1) spouse dies prior to issuance of credit or refund, the credit or refund may be granted the surviving spouse. In the event a joint return has been filed by a couple separated after filing of the return, the credit or refund may be equally divided between such persons unless a joint claim has theretofore been properly executed.
[63-3041, added 1959, ch. 299, sec. 41, p. 613; am. 1961, ch. 328, sec. 18, p. 622.]
Frequently Asked Questions About Idaho § 63-3041
What does Idaho Statutes § 63-3041 cover?
Section 63-3041 ("Overpayments") 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 § 63-3041?
A common citation format is "Idaho Statutes § 63-3041" (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 § 63-3041 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.