US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 42
                          ILLEGAL DRUG STAMP TAX ACT
    63-4211.  THIRD PARTY AND EXEMPTION CLAIMS -- ACTIONS AGAINST STATE OF
IDAHO. (1) Any person claiming that the property levied upon and seized by the
commission for the collection of any tax, penalty, interest or other amounts
due under this chapter is either:
    (a)  the property of a person other than a person against whom taxes
    sought to be collected under this chapter have been assessed, or
    (b)  the property is property exempt from levy to enforce a claim for
    state taxes under chapter 6, title 11, Idaho Code,
may, within fourteen (14) days of the date of the levy, file a written claim
with the commission setting forth the grounds for the claim. The commission
shall grant or deny the claim in a written notice to the claimant within
fourteen (14) days of the commission's receipt of the claim.
    (2)  A denial of a claim under subsection (1) of this section by the
commission may be reviewed in the district court for Ada county or the county
the property was seized or is then located by a complaint filed by the
claimant against the commission within thirty (30) days after the mailing of
the notice denying the claim, in whole or in part. Upon the serving of summons
upon the commission the case shall proceed as other civil cases and shall be
heard by the court without a jury. Only the state of Idaho shall be
responsible for any final money judgment secured against the commission, and
said judgment shall be paid or satisfied out of the state refund fund created
in section 63-3067, Idaho Code.