{"data":{"id":"us-id/idaho-code-63-3041","jurisdiction":"us-id","citation":"Idaho Code § 63-3041","heading":"Overpayments.","body":"If the taxpayer has paid more than the amount determined to be the correct amount of the tax, the excess shall be credited or refunded as provided in section 63-3072, Idaho Code, as amended. In the event a joint return has been filed and one (1) spouse dies prior to issuance of credit or refund, the credit or refund may be granted the surviving spouse. In the event a joint return has been filed by a couple separated after filing of the return, the credit or refund may be equally divided between such persons unless a joint claim has theretofore been properly executed.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3041/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:51Z","sha256":"997da7127c1c350871bd37530b5744225da97c7385aa6cc947d02cc8be89e15b","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3040","next":"us-id/idaho-code-63-3042"},"notice":"GroundRules: Original legal text. Not legal advice."}