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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3061A

Notice of levy and distraint

Official textlegislature.idaho.govlast amended
63-3061A.  The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:
(1)  Given in person;
(2)  Left at the dwelling place or usual place of business of such person;
(3)  Sent by first class mail to such person’s last known address; or
(4)  Delivered through secure electronic communication.
Amendment history

63-3061A, added 2012, ch. 6, sec. 2, p. 10; am. 2026, ch. 153, sec. 7, p. 702.

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In this chapter (40 sections)
  1. 63-3045 · Notice of redetermination or deficiency — Interest
  2. 63-3045A · Assessment of tax
  3. 63-3045B · Final decisions of the commission
  4. 63-3046 · Penalties and additions to the tax in case of deficiency
  5. 63-3046A · Interest on underpayment of estimated tax
  6. 63-3046B · Failure to file partnership return
  7. 63-3047 · Compromised cases
  8. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  9. 63-3049 · Judicial review
  10. 63-3050 · Action to collect unpaid tax or deficiency
  11. 63-3050A · Relief from joint and several liability on joint return
  12. 63-3051 · Property subject to lien
  13. 63-3055 · Release or subordination of income tax lien
  14. 63-3056 · Action to enforce lien
  15. 63-3057 · Distraint on personal property
  16. 63-3058 · Exempt property
  17. 63-3059 · Levy or distraint warrant
  18. 63-3060 · Proceedings on levy or distraint
  19. 63-3060A · continuous execution on INDIVIDUAL earnings
  20. 63-3061 · Successive seizures
  21. 63-3061A · Notice of levy and distraint
  22. 63-3062 · Production of books
  23. 63-3063 · Collection by distraint not exclusive
  24. 63-3064 · Other remedies preserved
  25. 63-3065 · Jeopardy assessments
  26. 63-3065A · Jurisdiction over nonresidents
  27. 63-3066 · Legal adviser
  28. 63-3067 · Revenue received — State refund account
  29. 63-3067A · income tax refund or payment Designation by individuals to…
  30. 63-3067B · Sunsetting designations
  31. 63-3067D · designation by taxpayer — opportunity scholarship
  32. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  33. 63-3069 · Notice of adjustment of federal or state tax liability
  34. 63-3069A · Special statute of limitations
  35. 63-3070 · Partnership income — Federal adjustments
  36. 63-3071 · Destruction of old returns
  37. 63-3072 · Credits and refunds
  38. 63-3073 · Interest on refunds and credits
  39. 63-3074 · Actions against state of Idaho
  40. 63-3075 · Penalties
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