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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3065A

Jurisdiction over nonresidents

Official textlegislature.idaho.govlast amended
63-3065A.  A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court having jurisdiction of the subject matter or in personam jurisdiction of such person in any action for taxes, penalty and interest owed the state tax commission. Notice shall be given and the action shall proceed in accordance with the applicable rules and statutes regulating civil procedure. In the event such notice shall be by publication, notice shall also be mailed by certified mail or secure electronic communication to such person at his last known address.
Amendment history

I.C., sec. 63-3065A, as added by 1961, ch. 328, sec. 25, p. 622; am. 1996, ch. 42, sec. 2, p. 113; am. 2026, ch. 153, sec. 8, p. 702.

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In this chapter (40 sections)
  1. 63-3046B · Failure to file partnership return
  2. 63-3047 · Compromised cases
  3. 63-3048 · Adjusted or compromised cases — settlement and Closing…
  4. 63-3049 · Judicial review
  5. 63-3050 · Action to collect unpaid tax or deficiency
  6. 63-3050A · Relief from joint and several liability on joint return
  7. 63-3051 · Property subject to lien
  8. 63-3055 · Release or subordination of income tax lien
  9. 63-3056 · Action to enforce lien
  10. 63-3057 · Distraint on personal property
  11. 63-3058 · Exempt property
  12. 63-3059 · Levy or distraint warrant
  13. 63-3060 · Proceedings on levy or distraint
  14. 63-3060A · continuous execution on INDIVIDUAL earnings
  15. 63-3061 · Successive seizures
  16. 63-3061A · Notice of levy and distraint
  17. 63-3062 · Production of books
  18. 63-3063 · Collection by distraint not exclusive
  19. 63-3064 · Other remedies preserved
  20. 63-3065 · Jeopardy assessments
  21. 63-3065A · Jurisdiction over nonresidents
  22. 63-3066 · Legal adviser
  23. 63-3067 · Revenue received — State refund account
  24. 63-3067A · income tax refund or payment Designation by individuals to…
  25. 63-3067B · Sunsetting designations
  26. 63-3067D · designation by taxpayer — opportunity scholarship
  27. 63-3068 · Period of limitations for issuing a notice of deficiency and…
  28. 63-3069 · Notice of adjustment of federal or state tax liability
  29. 63-3069A · Special statute of limitations
  30. 63-3070 · Partnership income — Federal adjustments
  31. 63-3071 · Destruction of old returns
  32. 63-3072 · Credits and refunds
  33. 63-3073 · Interest on refunds and credits
  34. 63-3074 · Actions against state of Idaho
  35. 63-3075 · Penalties
  36. 63-3076 · Penalty for divulging information
  37. 63-3077 · Information furnished to certain officials
  38. 63-3077A · Agreements for exchange of information and joint…
  39. 63-3077B · Agreements for exchange of information with industrial…
  40. 63-3077C · Agreement for exchange of information with department of…
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