Terms Used In Idaho Code 63-4007

  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Revenue officer: means any agent, officer or employee of the state tax commission assigned to:
Idaho Code 63-4001
  • Tax obligation: means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed. See Idaho Code 63-4001
    • If any taxpayer owes multiple tax obligations and makes any single payment to any revenue officer with respect to such obligations, such revenue officer may not apply such payment to any obligation which is disputed by the taxpayer and, where applicable, shall apply such payment in accordance with the taxpayer’s directions. Payments remitted together with a tax return shall be applied to the tax obligation on that return.