63-119 — COLLECTION OF TAX BY COMMERCIAL COLLECTOR


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-119.  COLLECTION OF TAX BY COMMERCIAL COLLECTOR. (1) If a person owing
tax ignores all demands for payment of a tax assessment, the state tax
commission is authorized to employ the services of any qualified collection
agency or attorney and to pay fees for such services from moneys recovered.
    (2)  As used in this section, the term "qualified collection agency" means
a person issued a permit under chapter 22, title 26, Idaho Code, or under a
similar licensing or permitting statute of another state or jurisdiction in
which the person conducts business.