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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3055

Release or subordination of income tax lien

Official textlegislature.idaho.govlast amended
63-3055.  (1) The state tax commission may at any time release all or any portion of the property subject to the lien from the lien, or it may subordinate the lien to other liens if it determines:
(a)  That the taxes, penalties or interests are sufficiently secured by a lien on other property of the taxpayer; or
(b)  That the release or subordination of the lien will not endanger or jeopardize the collection of such taxes, penalties or interest; or
(c)  That a surety bond or securities satisfactory to secure deposits of public funds have been posted, deposited or pledged with the state tax commission in an amount sufficient to secure the payment of such taxes, penalties, or interest; or
(d)  All or a part of such taxes, penalties or interest have been paid.
A certificate by the state tax commission to the effect that any property has been released from the lien herein provided for, or that such lien has been subordinated to other liens, shall be conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate.
(2)  If the tax commission determines that the filing of the notice of any lien was erroneous, the tax commission shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous. A lien is not an erroneous lien if it is accurate at the time the lien is filed.
(3)  Where an officer or employee of the tax commission knowingly or negligently fails to release a notice of lien, a taxpayer may bring an action against the tax commission pursuant to section 63-3074, Idaho Code, in district court seeking direct economic damages and costs. A taxpayer must first notify the tax commission that a release was not issued timely.
Amendment history

63-3055, added 1959, ch. 299, sec. 55, p. 613; am. 1993, ch. 94, sec. 6, p. 234; am. 1994, ch. 172, sec. 4, p. 392.

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In this chapter (40 sections)
  1. 63-3038 · Administration
  2. 63-3039 · Rules and regulations — Publication of statistics and law
  3. 63-3040 · Examination of return and determination of tax
  4. 63-3041 · Overpayments
  5. 63-3042 · Examination of books and witnesses
  6. 63-3042A · evidence of expenditures
  7. 63-3043 · Contempt
  8. 63-3044 · Deficiency in tax
  9. 63-3045 · Notice of redetermination or deficiency — Interest
  10. 63-3045A · Assessment of tax
  11. 63-3045B · Final decisions of the commission
  12. 63-3046 · Penalties and additions to the tax in case of deficiency
  13. 63-3046A · Interest on underpayment of estimated tax
  14. 63-3046B · Failure to file partnership return
  15. 63-3047 · Compromised cases
  16. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  17. 63-3049 · Judicial review
  18. 63-3050 · Action to collect unpaid tax or deficiency
  19. 63-3050A · Relief from joint and several liability on joint return
  20. 63-3051 · Property subject to lien
  21. 63-3055 · Release or subordination of income tax lien
  22. 63-3056 · Action to enforce lien
  23. 63-3057 · Distraint on personal property
  24. 63-3058 · Exempt property
  25. 63-3059 · Levy or distraint warrant
  26. 63-3060 · Proceedings on levy or distraint
  27. 63-3060A · continuous execution on INDIVIDUAL earnings
  28. 63-3061 · Successive seizures
  29. 63-3061A · Notice of levy and distraint
  30. 63-3062 · Production of books
  31. 63-3063 · Collection by distraint not exclusive
  32. 63-3064 · Other remedies preserved
  33. 63-3065 · Jeopardy assessments
  34. 63-3065A · Jurisdiction over nonresidents
  35. 63-3066 · Legal adviser
  36. 63-3067 · Revenue received — State refund account
  37. 63-3067A · income tax refund or payment Designation by individuals to…
  38. 63-3067B · Sunsetting designations
  39. 63-3067D · designation by taxpayer — opportunity scholarship
  40. 63-3068 · Period of limitations for issuing a notice of deficiency and…
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