2005 Idaho Code - 63-3050 — ACTION TO COLLECT UNPAID TAX OR DEFICIENCY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3050.  ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. Any tax owed the
state tax commission, any interest, penalty, additional amount, or addition to
such tax, and any tax or any interest, penalty, additional amount, or addition
to such tax which has been erroneously refunded and any deficiency shall
constitute a debt to the state of Idaho and may be collected by lien
foreclosure or sued for and recovered in any proper form of action, in the
name of the state of Idaho, in any court having jurisdiction over the taxpayer
or property owned by or in which the taxpayer has an interest. The remedy
herein shall be in addition to any and all other existing remedies.