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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3051

Property subject to lien

Official textlegislature.idaho.govlast amended
63-3051.  If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount of such tax, including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state of Idaho upon all property and rights to property, whether real or personal, belonging to such person or acquired afterwards and before the lien expires. Such lien shall not be valid as against any mortgagee or other lienholder, pledgee, secured party, purchaser, or judgment lienor until notice thereof has been filed in the office of the secretary of state in the form and manner provided in chapter 19, title 45, Idaho Code.
Amendment history

63-3051, added 1959, ch. 299, sec. 51, p. 613; am. 1987, ch. 86, sec. 2, p. 162; am. 1994, ch. 42, sec. 1, p. 70; am. 1997, ch. 205, sec. 4, p. 615.

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