2005 Idaho Code - 63-3059 — LEVY OR DISTRAINT WARRANT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3059.  LEVY OR DISTRAINT WARRANT. (1) In case of neglect or refusal to
pay taxes or deficiencies as hereinabove provided, the state tax commission
may levy, or, by warrant issued under its own hand, authorize its agents or
employees or a sheriff or deputy, to levy upon, seize and sell all property,
except such as is exempt by the preceding section, belonging to such person,
for the payment of the amount due or for the enforcement of any lien
authorized and filed pursuant to this chapter.
    (2)  Any person in possession of, or obligated with respect to, property
or rights to property subject to levy upon which a levy has been made who,
upon demand by the state tax commission or by a sheriff or deputy, surrenders
such property or rights to property, or discharges such obligation, to the
state tax commission shall be discharged from any obligation or liability to
the delinquent taxpayer and any other person with respect to such property or
rights to property arising from such surrender or payment.
    (3)  Any person who fails or refuses to surrender any property or rights
to property, subject to levy, shall be liable to the state of Idaho in a sum
equal to the value of the property or rights not so surrendered, but not
exceeding the amount of taxes for the collection of which such levy has been
made, together with costs and interest on such sum at the rate established
under section 63-3045, Idaho Code, from the date of such levy.
    (4)  Any amount, other than costs, recovered under this section shall be
credited against the tax liability for the collection of which such levy was
made.