Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-4004
Harassment or abuse
# (1)
A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
# (a)
The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.
# (b)
The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
# (c)
The publication of a list of persons who allegedly refuse to pay tax obligations.
# (d)
Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.
# (e)
The placement of telephone calls without meaningful disclosure of the caller’s identity except in connection with a criminal investigation.
# (2)
The mailing or service of any notice or other document required or authorized by law as a part of the administration and collection of a tax is not prohibited in this section.
Amendment history
63-4004, added 1993, ch. 94, sec. 14, p. 241; am. 1994, ch. 172, sec. 9, p. 396.
Source: view the official text
In this chapter (12 sections)
- 63-4001 · Definitions
- 63-4002 · Acquisition of location information
- 63-4003 · Communication in connection with tax collection
- 63-4004 · Harassment or abuse
- 63-4005 · False or misleading representations
- 63-4006 · Unfair practices
- 63-4007 · Multiple tax obligations
- 63-4008 · Recording of interviews
- 63-4009 · Installment payments
- 63-4010 · Quotas prohibited
- 63-4011 · Civil liability
- 63-4015 · unconstitutional TAXATION BY OUT-OF-STATE TAXING ENTITIES