{"data":{"id":"us-id/idaho-code-63-708","jurisdiction":"us-id","citation":"Idaho Code § 63-708","heading":"Recovery of erroneous claims.","body":"Within three (3) years of payment, the state tax commission may recover any erroneous or incorrect payment made under sections 63-701 through 63-710, Idaho Code, from any \"claimant\" as defined in section 63-701(1), Idaho Code. 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 63-701 through 63-710, Idaho Code, and such sections shall, for this purpose, be considered part of sections 63-701 through 63-710, 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 63-701 through 63-710, Idaho Code, be described as tax relief liens and proceedings. In connection with such sections, a deficiency shall consist of any amount erroneously claimed by or paid to a claimant under sections 63-701 through 63-710, Idaho Code.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 7 PROPERTY TAX RELIEF"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch7/sect63-708/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:44Z","sha256":"6c53a044f064b266d6723d7725d6a9620c04125d29f9430522174258ce592d1c","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-707","next":"us-id/idaho-code-63-709"},"notice":"GroundRules: Original legal text. Not legal advice."}