2005 Idaho Code - 63-3060 — PROCEEDINGS ON LEVY OR DISTRAINT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3060.  PROCEEDINGS ON LEVY OR DISTRAINT. When a warrant is issued by
the state tax commission for the collection of any tax, interest, penalty,
additional amount or addition to such tax, imposed by this chapter or for the
enforcement of any lien authorized by this chapter, it shall be directed to
any sheriff or agent of the state tax commission, and any such warrant shall
have the same force and effect as a writ of execution. It may and shall be
levied and sale made pursuant to it in the same manner and with the same force
and effect as a levy and sale pursuant to a writ of execution. The sheriff or
agent of the state tax commission, shall receive upon the completion of his
services pursuant to said warrant, and the state tax commission is authorized
to pay to said sheriff or agent of the state tax commission, the same fees,
commissions and expenses pursuant to said warrant as are provided by law for
similar services pursuant to a writ of execution, except that fees for
publication in a newspaper shall be subject to approval by the state tax
commission rather than by the court; said fees, commissions and expenses shall
be an obligation of the taxpayer and may be collected from the taxpayer by
virtue of the warrant. Any such warrant issued by the state tax commission
shall show the name and last known address of the taxpayer liable for the
amount, and shall show the year for which such tax, interest, penalty,
additional amount, or addition to such tax, is due and the amount thereof, and
the fact that the state tax commission has complied with all provisions of
this chapter in the determination of the amount required to be paid, and that
the tax, interest, penalty, additional amount, or addition to such tax, is due
and payable according to law.