Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3064
Other remedies preserved
# (a)
Nothing in the act shall be construed so as to prohibit the commencing of any action at law by the state tax commission to collect any tax, interest, penalty, additional amount, or addition to such tax, due under the provisions of this act, whenever in the opinion of the state tax commission or the attorney general the commencement of such action is a more appropriate method of collecting such tax, interest, penalty, additional amount, or addition to such tax.
# (b)
The state tax commission is authorized to apply for and the court to grant a temporary or permanent injunction enjoining any person from violating or continuing to violate any of the provisions of this act or regulations promulgated under this act notwithstanding the existence of other remedies at law.
Amendment history
63-3064, added 1959, ch. 299, sec. 64, p. 613; am. 1987, ch. 86, sec. 4, p. 163.
Source: view the official text
In this chapter (40 sections)
- 63-3046 · Penalties and additions to the tax in case of deficiency
- 63-3046A · Interest on underpayment of estimated tax
- 63-3046B · Failure to file partnership return
- 63-3047 · Compromised cases
- 63-3048 · Adjusted or compromised cases — settlement and Closing…
- 63-3049 · Judicial review
- 63-3050 · Action to collect unpaid tax or deficiency
- 63-3050A · Relief from joint and several liability on joint return
- 63-3051 · Property subject to lien
- 63-3055 · Release or subordination of income tax lien
- 63-3056 · Action to enforce lien
- 63-3057 · Distraint on personal property
- 63-3058 · Exempt property
- 63-3059 · Levy or distraint warrant
- 63-3060 · Proceedings on levy or distraint
- 63-3060A · continuous execution on INDIVIDUAL earnings
- 63-3061 · Successive seizures
- 63-3061A · Notice of levy and distraint
- 63-3062 · Production of books
- 63-3063 · Collection by distraint not exclusive
- 63-3064 · Other remedies preserved
- 63-3065 · Jeopardy assessments
- 63-3065A · Jurisdiction over nonresidents
- 63-3066 · Legal adviser
- 63-3067 · Revenue received — State refund account
- 63-3067A · income tax refund or payment Designation by individuals to…
- 63-3067B · Sunsetting designations
- 63-3067D · designation by taxpayer — opportunity scholarship
- 63-3068 · Period of limitations for issuing a notice of deficiency and…
- 63-3069 · Notice of adjustment of federal or state tax liability
- 63-3069A · Special statute of limitations
- 63-3070 · Partnership income — Federal adjustments
- 63-3071 · Destruction of old returns
- 63-3072 · Credits and refunds
- 63-3073 · Interest on refunds and credits
- 63-3074 · Actions against state of Idaho
- 63-3075 · Penalties
- 63-3076 · Penalty for divulging information
- 63-3077 · Information furnished to certain officials
- 63-3077A · Agreements for exchange of information and joint…