Idaho Code § 74-407

This is the official text of Idaho Code § 74-407, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.

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74-407 TAX-RELATED CORRESPONDENCE.

Official statutory text

74-407. TAX-RELATED correspondence. (1) Neither the name of any elected public official nor any electioneering message shall appear on tax-related correspondence from the state of Idaho to a taxpayer, whether or not it includes a check, warrant, or rebate, or on county tax-related correspondence with a taxpayer, whether or not it includes a check, warrant, or rebate, unless acting as an endorser of a check, warrant, or rebate or unless otherwise necessary for the proper execution of a check, warrant, or rebate. This provision shall not apply to standard letterhead of the state or of a county.

(2) For the purposes of this section, "electioneering message" shall include statements regarding, expressing support for, or soliciting support for any:

(a) Governmental program or initiative; or

(b) Nonprofit corporation, including any program or initiative of a nonprofit corporation.

History:

[74-407, added 2023, ch. 284, sec. 1, p. 869; am. 2024, ch. 46, sec. 1, p. 253.]

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.