US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 27
                          LICENSE TAX ON ELECTRICITY
    63-2708.  COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO.
(1) In addition to the enforcement and penalty provisions in this chapter, the
deficiency in tax, notice of deficiency and collection and enforcement
procedures provided by the Idaho income tax act, in sections 63-3030A,
63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045, 63-3045A,
63-3045B, 63-3046, 63-3047, 63-3048 through 63-3065A, 63-3068, 63-3071, and
63-3075 through 63-3078, Idaho Code, shall apply and be available to the state
tax commission for enforcement of the provisions of this chapter and for the
assessment and collection of any amounts due under this chapter. Wherever
liens or any other proceedings are defined as income tax liens or proceedings
they shall, when applied in enforcement or collection under this chapter, be
described as kilowatt hour tax liens and proceedings.
    (2)  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 refunds under this chapter.