Idaho § 74-407 - TAX-RELATED correspondence
Full text of Idaho Idaho Statutes § 74-407 — TAX-RELATED correspondence, with citation guidance and answers to common questions.
§ 74-407. TAX-RELATED correspondence
(1) Neither the name of any elected public official nor any electioneering message shall appear on tax-related correspondence from the state of Idaho to a taxpayer, whether or not it includes a check, warrant, or rebate, or on county tax-related correspondence with a taxpayer, whether or not it includes a check, warrant, or rebate, unless acting as an endorser of a check, warrant, or rebate or unless otherwise necessary for the proper execution of a check, warrant, or rebate. This provision shall not apply to standard letterhead of the state or of a county.
(2) For the purposes of this section, "electioneering message" shall include statements regarding, expressing support for, or soliciting support for any:
(a) Governmental program or initiative; or
(b) Nonprofit corporation, including any program or initiative of a nonprofit corporation.
[74-407, added 2023, ch. 284, sec. 1, p. 869; am. 2024, ch. 46, sec. 1, p. 253.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 74-407
What does Idaho Statutes § 74-407 cover?
Section 74-407 ("TAX-RELATED correspondence") 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 § 74-407?
A common citation format is "Idaho Statutes § 74-407" (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 § 74-407 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.