2005 Idaho Code - 47-1208 — TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES

                                  TITLE  47
                               MINES AND MINING
                                  CHAPTER 12
                         LICENSE TAX FOR PRIVILEGE OF
                          MINING AND EXTRACTING ORES
    47-1208.  TAX DEFICIENCY COLLECTION AND ENFORCEMENT PROCEDURES. The
deficiency in tax and notice of deficiency as well as the collection and
enforcement procedures provided by the Idaho income tax act, sections
63-3030A, 63-3033, 63-3038, 63-3039,  63-3040, 63-3042 through 63-3065A,
63-3068, 63-3069, 63-3071, 63-3072, 63-3073 and 63-3075 through 63-3078, Idaho
Code, shall apply and be available to the state tax commission for enforcement
of the provisions of this act and the assessment and collection of any amounts
due. Said sections shall for this purpose be considered a part of this act and
wherever liens or any other proceedings are defined as income tax liens or
proceedings they shall, when applied in enforcement or collection under this
act, be described as a license tax for the privilege of mining lien or
proceeding.
    The state tax commission may be made a party defendant in an action at law
or in equity by any person aggrieved by the unlawful seizure or sale of his
property, or in any suit for refund or to recover an overpayment, but only the
state of Idaho shall be responsible for any final judgment secured against the
state tax commission, and said judgment shall be paid or satisfied out of the
state refund account created by section 63-3067, Idaho Code.