Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3030A
Mandate to compel return
# (a)
If a taxpayer fails to file a return within sixty (60) days of the time prescribed by this chapter, a district judge of the county within which the taxpayer resides or has its principal place of business or of Ada county in the case of a nonresident taxpayer or one having its principal place of business outside the state, upon petition of the state tax commission, shall issue a writ of mandate requiring the person to file a return. The petition shall be returnable not later than twenty-eight (28) days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case, consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. Proceedings upon such suits shall be in accordance with chapter 3, title 7 , Idaho Code.
# (b)
Nothing in this section shall limit the remedies otherwise available to the state tax commission under this chapter or any other laws of this state.
Amendment history
63-3030A, added 1982, ch. 279, sec. 1, p. 711; am. 1993, ch. 3, sec. 4, p. 14.
Source: view the official text
In this chapter (40 sections)
- 63-3027 · Computing Idaho taxable income of multistate or unitary…
- 63-3027A · Computing Idaho taxable income of corporations not subject…
- 63-3027B · Water’s-edge election
- 63-3027C · Election is binding — Treatment of dividends
- 63-3027D · Presumptions and burdens of proof
- 63-3027E · Operative dates
- 63-3029 · Credit for income taxes paid another state
- 63-3029A · Income tax credit for charitable contributions — Limitation
- 63-3029B · Income tax credit for capital investment
- 63-3029C · Income tax credit for certain charitable contributions —…
- 63-3029D · Tax credit for qualified equipment utilizing postconsumer…
- 63-3029F · claim of right income repayment adjustments
- 63-3029G · Credits for research activities conducted in this state —…
- 63-3029I · Income tax credit for investment in broadband equipment
- 63-3029K · Tax credit for live organ donation expenses
- 63-3029L · child TAX CREDIT
- 63-3029M · income tax credit for employer contributions to idaho…
- 63-3029N · IDAHO PARENTAL CHOICE TAX CREDIT
- 63-3029P · Priority of credits
- 63-3030 · Persons required to make returns of income
- 63-3030A · Mandate to compel return
- 63-3031 · Joint returns
- 63-3032 · Time for filing income tax returns
- 63-3033 · Extension of time
- 63-3034 · Payment of tax
- 63-3035 · State withholding tax on percentage basis — Withholding,…
- 63-3035A · State income tax withholding tax on lottery winnings
- 63-3035B · Joint power authorization
- 63-3035C · Revocation and suspension of withholding accounts — Penalties
- 63-3036 · State withholding tax for farmers
- 63-3036A · Payment of estimated tax
- 63-3036B · Pass-through entities — backup withholding
- 63-3037 · Information returns
- 63-3038 · Administration
- 63-3039 · Rules and regulations — Publication of statistics and law
- 63-3040 · Examination of return and determination of tax
- 63-3041 · Overpayments
- 63-3042 · Examination of books and witnesses
- 63-3042A · evidence of expenditures
- 63-3043 · Contempt