US Laws, Codes, Statutes & Cases

                                  TITLE  45
                         LIENS, MORTGAGES AND PLEDGES
                                  CHAPTER 19
                                 STATE LIENS
    45-1901.  PURPOSE AND SCOPE. (1) The purpose of this chapter is to provide
a system for filing notices of liens in favor of or enforced by the state of
Idaho with the office of the secretary of state.
    (2)  The scope of this chapter is limited to liens in the real and
personal property of:
    (a)  Taxpayers or other persons against whom the state tax commission has
    liens pursuant to title 63, Idaho Code, for unpaid personal or corporation
    income tax, sales tax, employee withholding taxes, fuel tax, or any other
    amounts due under statutes administered by the commission, plus interest,
    penalties and additional amounts;
    (b)  Persons against whom the department of labor has liens pursuant to
    chapter 13, title 72, Idaho Code, for unpaid employment security
    contributions, plus interest and penalties;
    (c)  Persons liable for overpayment of benefits against whom the
    department of labor has liens pursuant to chapter 13, title 72, Idaho
    Code, for overpayment of benefits, plus interest;
    (d)  Persons against whom the department of labor has liens for wage
    claims pursuant to chapter 6, title 45, Idaho Code;
    (e)  Individuals who are subject to liens for child support delinquency
    pursuant to chapter 12, title 7, Idaho Code; and
    (f)  Individuals who are subject to liens pursuant to chapter 2, title 56,
    Idaho Code, for medical assistance, or the estates of such individuals.