IDAPA 35.01.01.900 — RESPONSIBILITY FOR PAYMENT OF CORPORATE TAXES AND PENALTIES (RULE 900)

IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 940
Page 124
Section 63-3078, Idaho Code. The Tax Commission or its delegate may issue a jeopardy assessment or take any other
action necessary to assess and collect the amounts due from liable individuals. The action may include the filing of a
lien on the property of the individual found liable, or seizure and sale of his property or any other means of collection.
The liable individuals are to have the remedies provided in Sections 63-3045, 63-3049, 63-3065, and 63-3074, Idaho
Code.
(4-6-23)