Idaho Code § 57-1113: Refund of tax.

When it is determined that a taxpayer is entitled to a refund of beer tax, cigarette tax or the income tax filing fee, after such or any portion thereof has been credited to the permanent building fund, the tax collector hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.

When it is determined that a taxpayer is entitled to a refund of liquor funds after the same has been credited to the permanent building fund, the director of the state liquor division hereby is empowered to authorize and direct refund of said tax, or portion thereof so credited, from said permanent building fund.