US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2516.  COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO. In
addition to the enforcement and penalty provisions in this act otherwise
provided, 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, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044,
63-3045, 63-3045A, 63-3046, 63-3047, 63-3048 through 63-3065, 63-3068,
63-3070, 63-3071, 63-3073, 63-3075 and 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, and 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 cigarette tax liens and proceedings.
    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 as provided for payment
of cigarette tax refunds.