TITLE 74

TRANSPARENT AND ETHICAL GOVERNMENT

CHAPTER 4

ETHICS IN GOVERNMENT

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.]