2005 Idaho Code - 63-3061 — SUCCESSIVE SEIZURES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3061.  SUCCESSIVE SEIZURES. Whenever any property which is seized and
sold by virtue of the foregoing provisions is not sufficient to satisfy the
claim of the state for which distraint or seizure is made, the sheriff or
agent of the state tax commission, may thereafter, and as often as the same
may be necessary, proceed to seize and sell in like manner any other property
liable to seizure of the taxpayer against whom such claim exists, until the
amount due from such taxpayer, together with all expenses, is fully paid.