ID S1125

Amends Idaho Code Section 1-1624 to clarify that a delinquency does not exist if the aggregate amount paid on an agreement equals or exceeds the total amount owed up to that time.

Requires court agreements executed on or after July 1, 2017 to notify taxpayers of payment due dates, the tax refund set-off remedy, and their right to object to the set-off.

Defines "agreement" as a court-filed, court-approved document where payments are made to the clerk of court and containing required taxpayer notifications.

Changes procedure for objecting to tax refund set-offs from "request for administrative waiver" to "written objection" filed within 21 days of notice.

Clarifies that no issues previously decided in court orders or admitted by the taxpayer may be considered when reviewing an objection to the set-off.