Idaho § 63-720 - Recovery of erroneous and other improper deferrals
Full text of Idaho Idaho Statutes § 63-720 — Recovery of erroneous and other improper deferrals, with citation guidance and answers to common questions.
§ 63-720. Recovery of erroneous and other improper deferrals
(1) In addition to the provisions of section 63-719 , Idaho Code, the state tax commission may recover deferrals of tax payments made under sections 63-712 through 63-721 , Idaho Code, from any person who elected the deferral under section 63-714 , Idaho Code, if the commission determines that:
(a) A deferral was granted to a person who is not a qualified claimant or in regard to property that is not qualified property; or
(b) The owner of the property subject to the deferral does not possess sufficient equity in that property.
(2) The deficiency determination, collection, and enforcement procedures provided by the Idaho income tax act, sections 63-3039 , 63-3042 , 63-3043 through 63-3064 , Idaho Code, shall apply and be available to the commission for enforcement and collection under sections 63-712 through 63-721 , Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-712 through 63-721 , Idaho Code. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under sections 63-712 through 63-721 , Idaho Code, be described as tax deferral liens and proceedings. In connection with such sections, a deficiency shall consist of any amount subject to recovery under this section together with any interest and penalty due thereon.
[63-720, added 2006, ch. 234, sec. 1, p. 696; am. 2013, ch. 22, sec. 4, p. 43.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-720
What does Idaho Statutes § 63-720 cover?
Section 63-720 ("Recovery of erroneous and other improper deferrals") 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 § 63-720?
A common citation format is "Idaho Statutes § 63-720" (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 § 63-720 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.