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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3061

Successive seizures

Official textlegislature.idaho.govlast amended
63-3061.  Whenever any property which is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which distraint or seizure is made, the sheriff or agent of the state tax commission, may thereafter, and as often as the same may be necessary, proceed to seize and sell in like manner any other property liable to seizure of the taxpayer against whom such claim exists, until the amount due from such taxpayer, together with all expenses, is fully paid.
Amendment history

63-3061, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 22, p. 622; am. 2004, ch. 28, sec. 5, p. 48.

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In this chapter (40 sections)
  1. 63-3044 · Deficiency in tax
  2. 63-3045 · Notice of redetermination or deficiency — Interest
  3. 63-3045A · Assessment of tax
  4. 63-3045B · Final decisions of the commission
  5. 63-3046 · Penalties and additions to the tax in case of deficiency
  6. 63-3046A · Interest on underpayment of estimated tax
  7. 63-3046B · Failure to file partnership return
  8. 63-3047 · Compromised cases
  9. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  10. 63-3049 · Judicial review
  11. 63-3050 · Action to collect unpaid tax or deficiency
  12. 63-3050A · Relief from joint and several liability on joint return
  13. 63-3051 · Property subject to lien
  14. 63-3055 · Release or subordination of income tax lien
  15. 63-3056 · Action to enforce lien
  16. 63-3057 · Distraint on personal property
  17. 63-3058 · Exempt property
  18. 63-3059 · Levy or distraint warrant
  19. 63-3060 · Proceedings on levy or distraint
  20. 63-3060A · continuous execution on INDIVIDUAL earnings
  21. 63-3061 · Successive seizures
  22. 63-3061A · Notice of levy and distraint
  23. 63-3062 · Production of books
  24. 63-3063 · Collection by distraint not exclusive
  25. 63-3064 · Other remedies preserved
  26. 63-3065 · Jeopardy assessments
  27. 63-3065A · Jurisdiction over nonresidents
  28. 63-3066 · Legal adviser
  29. 63-3067 · Revenue received — State refund account
  30. 63-3067A · income tax refund or payment Designation by individuals to…
  31. 63-3067B · Sunsetting designations
  32. 63-3067D · designation by taxpayer — opportunity scholarship
  33. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  34. 63-3069 · Notice of adjustment of federal or state tax liability
  35. 63-3069A · Special statute of limitations
  36. 63-3070 · Partnership income — Federal adjustments
  37. 63-3071 · Destruction of old returns
  38. 63-3072 · Credits and refunds
  39. 63-3073 · Interest on refunds and credits
  40. 63-3074 · Actions against state of Idaho
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