US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3030A.  MANDATE TO COMPEL RETURN. (a) If a taxpayer fails to file a
return within sixty (60) days of the time prescribed by this chapter, a
district judge of the county within which the taxpayer resides or has its
principal place of business or of Ada county in the case of a nonresident
taxpayer or one having its principal place of business outside the state, upon
petition of the state tax commission, shall issue a writ of mandate requiring
the person to file a return. The petition shall be returnable not later than
twenty-eight (28) days after the filing of the petition. The petition shall be
heard and determined on the return day or on such day thereafter as the court
shall fix, having regard to the speediest possible determination of the case,
consistent with the rights of the parties. The judgment shall include costs in
favor of the prevailing party. Proceedings upon such suits shall be in
accordance with chapter 3, title 7, Idaho Code.
    (b)  Nothing in this section shall limit the remedies otherwise available
to the state tax commission under this chapter or any other laws of this
state.