Idaho § 63-3077D - Agreement for collection of tax
Full text of Idaho Idaho Statutes § 63-3077D — Agreement for collection of tax, with citation guidance and answers to common questions.
§ 63-3077D. Agreement for collection of tax
(1) The state tax commission may enter into agreements with the United States secretary of the treasury through the internal revenue service or the financial management service of the department of the treasury of the United States providing for the mutual offset of any refunds or other amount payable by either party against liabilities owed to the other party to the agreement. Any such agreement shall require that no offset may be made unless the liability against which it applies is final, without any further right on the part of the person owing the liability to either administrative review or judicial review.
(2) No refunds from this state shall be available for offset against any federal debt:
(a) Until any debts subject to offset that are owed to this state or agency thereof have been satisfied; or
(b) During any time when a reciprocal program for offset from federal refunds for tax debts owing to this state is not in effect.
[63-3077D, added 2006, ch. 55, sec. 1, p. 165.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3077D
What does Idaho Statutes § 63-3077D cover?
Section 63-3077D ("Agreement for collection 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 § 63-3077D?
A common citation format is "Idaho Statutes § 63-3077D" (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 § 63-3077D 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.