US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2563.  COLLECTION AND ENFORCEMENT. The collection and enforcement
procedures provided by the Idaho income tax act, sections 63-3038, 63-3039,
63-3042 through 63-3045A, 63-3047 through 63-3065A, 63-3068, 63-3070, 63-3071,
and 63-3078, Idaho Code, shall apply and be available to the commission for
the enforcement of this act and collection of any amounts due under this act
and said sections shall, for this purpose, be considered 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 tobacco products 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 or satisfied out of the
tobacco products tax refund fund.