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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3050

Action to collect unpaid tax or deficiency

Official textlegislature.idaho.govlast amended
63-3050.  Any tax owed the state tax commission, any interest, penalty, additional amount, or addition to such tax, and any tax or any interest, penalty, additional amount, or addition to such tax which has been erroneously refunded and any deficiency shall constitute a debt to the state of Idaho and may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the state of Idaho, in any court having jurisdiction over the taxpayer or property owned by or in which the taxpayer has an interest. The remedy herein shall be in addition to any and all other existing remedies.
Amendment history

63-3050, added 1959, ch. 299, sec. 50, p. 613; am. 1996, ch. 42, sec. 1, p. 113.

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In this chapter (40 sections)
  1. 63-3036A · Payment of estimated tax
  2. 63-3036B · Pass-through entities — backup withholding
  3. 63-3037 · Information returns
  4. 63-3038 · Administration
  5. 63-3039 · Rules and regulations — Publication of statistics and law
  6. 63-3040 · Examination of return and determination of tax
  7. 63-3041 · Overpayments
  8. 63-3042 · Examination of books and witnesses
  9. 63-3042A · evidence of expenditures
  10. 63-3043 · Contempt
  11. 63-3044 · Deficiency in tax
  12. 63-3045 · Notice of redetermination or deficiency — Interest
  13. 63-3045A · Assessment of tax
  14. 63-3045B · Final decisions of the commission
  15. 63-3046 · Penalties and additions to the tax in case of deficiency
  16. 63-3046A · Interest on underpayment of estimated tax
  17. 63-3046B · Failure to file partnership return
  18. 63-3047 · Compromised cases
  19. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  20. 63-3049 · Judicial review
  21. 63-3050 · Action to collect unpaid tax or deficiency
  22. 63-3050A · Relief from joint and several liability on joint return
  23. 63-3051 · Property subject to lien
  24. 63-3055 · Release or subordination of income tax lien
  25. 63-3056 · Action to enforce lien
  26. 63-3057 · Distraint on personal property
  27. 63-3058 · Exempt property
  28. 63-3059 · Levy or distraint warrant
  29. 63-3060 · Proceedings on levy or distraint
  30. 63-3060A · continuous execution on INDIVIDUAL earnings
  31. 63-3061 · Successive seizures
  32. 63-3061A · Notice of levy and distraint
  33. 63-3062 · Production of books
  34. 63-3063 · Collection by distraint not exclusive
  35. 63-3064 · Other remedies preserved
  36. 63-3065 · Jeopardy assessments
  37. 63-3065A · Jurisdiction over nonresidents
  38. 63-3066 · Legal adviser
  39. 63-3067 · Revenue received — State refund account
  40. 63-3067A · income tax refund or payment Designation by individuals to…
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