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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3043

Contempt

Official textlegislature.idaho.govlast amended
63-3043.  In case any person refuses to comply with any subpoena or order under this act or to produce or permit the examination or inspection of any books, papers or documents pertinent to any investigation or inquiry hereunder, or to testify to any matter regarding which he may lawfully be interrogated, such fact shall be reported by the state tax commission or a deputy commissioner, to the district court or the judge thereof of any district wherein such person resides or may be found, and such court or judge shall order such witness to attend and testify, or otherwise compel obedience to the lawful demands and requests of any of said officials; and on failure or refusal of any person to obey such order, he shall be dealt with as for contempt of court under the applicable provisions of chapter 6 of title 7, Idaho Code.
Amendment history

63-3043, added 1959, ch. 299, sec. 43, p. 613; am. 1961, ch. 328, sec. 19, p. 622.

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In this chapter (40 sections)
  1. 63-3030 · Persons required to make returns of income
  2. 63-3030A · Mandate to compel return
  3. 63-3031 · Joint returns
  4. 63-3032 · Time for filing income tax returns
  5. 63-3033 · Extension of time
  6. 63-3034 · Payment of tax
  7. 63-3035 · State withholding tax on percentage basis — Withholding,…
  8. 63-3035A · State income tax withholding tax on lottery winnings
  9. 63-3035B · Joint power authorization
  10. 63-3035C · Revocation and suspension of withholding accounts — Penalties
  11. 63-3036 · State withholding tax for farmers
  12. 63-3036A · Payment of estimated tax
  13. 63-3036B · Pass-through entities — backup withholding
  14. 63-3037 · Information returns
  15. 63-3038 · Administration
  16. 63-3039 · Rules and regulations — Publication of statistics and law
  17. 63-3040 · Examination of return and determination of tax
  18. 63-3041 · Overpayments
  19. 63-3042 · Examination of books and witnesses
  20. 63-3042A · evidence of expenditures
  21. 63-3043 · Contempt
  22. 63-3044 · Deficiency in tax
  23. 63-3045 · Notice of redetermination or deficiency — Interest
  24. 63-3045A · Assessment of tax
  25. 63-3045B · Final decisions of the commission
  26. 63-3046 · Penalties and additions to the tax in case of deficiency
  27. 63-3046A · Interest on underpayment of estimated tax
  28. 63-3046B · Failure to file partnership return
  29. 63-3047 · Compromised cases
  30. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  31. 63-3049 · Judicial review
  32. 63-3050 · Action to collect unpaid tax or deficiency
  33. 63-3050A · Relief from joint and several liability on joint return
  34. 63-3051 · Property subject to lien
  35. 63-3055 · Release or subordination of income tax lien
  36. 63-3056 · Action to enforce lien
  37. 63-3057 · Distraint on personal property
  38. 63-3058 · Exempt property
  39. 63-3059 · Levy or distraint warrant
  40. 63-3060 · Proceedings on levy or distraint
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