Idaho Statutes Title 63. Revenue and Taxation § 63-3077D. Agreement for collection of tax

(1) The state tax commission may enter into agreements with the United States secretary of the treasury through the internal revenue service or the financial management service of the department of the treasury of the United States providing for the mutual offset of any refunds or other amount payable by either party against liabilities owed to the other party to the agreement. Any such agreement shall require that no offset may be made unless the liability against which it applies is final, without any further right on the part of the person owing the liability to either administrative review or judicial review.

(2) No refunds from this state shall be available for offset against any federal debt: