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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3060

Proceedings on levy or distraint

Official textlegislature.idaho.govlast amended
63-3060.  When a warrant is issued by the state tax commission for the collection of any tax, interest, penalty, additional amount or addition to such tax, imposed by this chapter or for the enforcement of any lien authorized by this chapter, it shall be directed to any sheriff or agent of the state tax commission, and any such warrant shall have the same force and effect as a writ of execution. It may and shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy and sale pursuant to a writ of execution. The sheriff or agent of the state tax commission, shall receive upon the completion of his services pursuant to said warrant, and the state tax commission is authorized to pay to said sheriff or agent of the state tax commission, the same fees, commissions and expenses pursuant to said warrant as are provided by law for similar services pursuant to a writ of execution, except that fees for publication in a newspaper shall be subject to approval by the state tax commission rather than by the court; said fees, commissions and expenses shall be an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant. Any such warrant issued by the state tax commission shall show the name and last known address of the taxpayer liable for the amount, and shall show the year for which such tax, interest, penalty, additional amount, or addition to such tax, is due and the amount thereof, and the fact that the state tax commission has complied with all provisions of this chapter in the determination of the amount required to be paid, and that the tax, interest, penalty, additional amount, or addition to such tax, is due and payable according to law.
Amendment history

63-3060, added 1959, ch. 299, sec. 60, p. 613; am. 1961, ch. 328, sec. 21, p. 622; am. 2004, ch. 28, sec. 4, p. 48.

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In this chapter (40 sections)
  1. 63-3042A · evidence of expenditures
  2. 63-3043 · Contempt
  3. 63-3044 · Deficiency in tax
  4. 63-3045 · Notice of redetermination or deficiency — Interest
  5. 63-3045A · Assessment of tax
  6. 63-3045B · Final decisions of the commission
  7. 63-3046 · Penalties and additions to the tax in case of deficiency
  8. 63-3046A · Interest on underpayment of estimated tax
  9. 63-3046B · Failure to file partnership return
  10. 63-3047 · Compromised cases
  11. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  12. 63-3049 · Judicial review
  13. 63-3050 · Action to collect unpaid tax or deficiency
  14. 63-3050A · Relief from joint and several liability on joint return
  15. 63-3051 · Property subject to lien
  16. 63-3055 · Release or subordination of income tax lien
  17. 63-3056 · Action to enforce lien
  18. 63-3057 · Distraint on personal property
  19. 63-3058 · Exempt property
  20. 63-3059 · Levy or distraint warrant
  21. 63-3060 · Proceedings on levy or distraint
  22. 63-3060A · continuous execution on INDIVIDUAL earnings
  23. 63-3061 · Successive seizures
  24. 63-3061A · Notice of levy and distraint
  25. 63-3062 · Production of books
  26. 63-3063 · Collection by distraint not exclusive
  27. 63-3064 · Other remedies preserved
  28. 63-3065 · Jeopardy assessments
  29. 63-3065A · Jurisdiction over nonresidents
  30. 63-3066 · Legal adviser
  31. 63-3067 · Revenue received — State refund account
  32. 63-3067A · income tax refund or payment Designation by individuals to…
  33. 63-3067B · Sunsetting designations
  34. 63-3067D · designation by taxpayer — opportunity scholarship
  35. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  36. 63-3069 · Notice of adjustment of federal or state tax liability
  37. 63-3069A · Special statute of limitations
  38. 63-3070 · Partnership income — Federal adjustments
  39. 63-3071 · Destruction of old returns
  40. 63-3072 · Credits and refunds
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