Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-119
Collection of tax by commercial collector
Official textlegislature.idaho.govlast amended
# (1)
If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from moneys recovered.
# (2)
As used in this section, the term "qualified collection agency" means a person issued a permit under chapter 22, title 26 , Idaho Code, or under a similar licensing or permitting statute of another state or jurisdiction in which the person conducts business.
Amendment history
63-119, added 2005, ch. 30, sec. 1, p. 141.
Source: view the official text
In this chapter (20 sections)
- 63-101 · Department of revenue and taxation — State tax commission —…
- 63-102 · Organization — Chairman — Compensation — Quorum — Hearings
- 63-103 · Employees — Compensation — Expenses
- 63-103A · determining the suitability of employees, applicants and…
- 63-104 · Holding other offices
- 63-105 · Powers and duties — General
- 63-105A · Powers and duties — Property tax
- 63-106 · Federal aid
- 63-107 · Process and procedure before state tax commission
- 63-108 · Meeting of state tax commission
- 63-109 · Equalization by categories — Identification and reassessment
- 63-110 · Property and special taxes
- 63-111 · Certificate by chairman — Changes in assessment
- 63-112 · Payments for assistance with property tax assessment
- 63-113 · Reporting whole dollar amounts
- 63-114 · Filing and payment extensions as disaster relief
- 63-115 · Filing of electronic returns and documents — Electronic funds…
- 63-117 · Payment of taxes by credit card and other commercially…
- 63-118 · Alternative dispute resolution
- 63-119 · Collection of tax by commercial collector