2005 Idaho Code - 63-3057 — DISTRAINT ON PERSONAL PROPERTY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3057.  DISTRAINT ON PERSONAL PROPERTY. (1) In addition to all other
remedies or actions provided by this act, it shall be lawful for the tax
commission, or any of its agents or deputies, to collect any taxes (the word
"taxes," as used in this section including any deficiencies in respect of such
taxes) with such interest, penalties, and other additional amounts as are
permitted by law, by distraint and sale, in the manner provided herein, of the
property of any person liable to pay any taxes, interest, penalties, or other
additional amounts, who neglects or refuses to pay the same within thirty (30)
days from the mailing of notice and demand for payment thereof, and who has
not appealed from the assessment of such taxes, interest, penalties and other
additional amounts pursuant to the provisions of the act or who has not
satisfied or discharged any lien filed under this act. The term "property" as
used herein shall be construed to mean personal property, both tangible and
intangible, any right, title, and interest to such personal property and shall
include, without limitation, stocks, securities, bank accounts, and evidences
of debt.
    (2)  In conjunction with the remedy provided in subsection (1) of this
section, the state tax commission may file an action in the district court
where a taxpayer resides or has his principal place of business or in which
the  property subject to distraint under this section is located for a writ of
possession under chapter 3, title 8, Idaho Code. In such an action, the
sheriff shall designate the state tax commission as the keeper of the property
under section 8-305, Idaho Code, and after expiration of the five (5) day
period provided in section 8-308, Idaho Code, shall relinquish all custody and
responsibility for such property to the state tax commission. The state tax
commission may proceed in regard to such property as provided for property
seized under a warrant issued by the commission under this chapter.