2005 Idaho Code - 63-3064 — OTHER REMEDIES PRESERVED

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3064.  OTHER REMEDIES PRESERVED. (a) Nothing in the act shall be
construed so as to prohibit the commencing of any action at law by the state
tax commission to collect any tax, interest, penalty, additional amount, or
addition to such tax, due under the provisions of this act, whenever in the
opinion of the state tax commission or the attorney general the commencement
of such action is a more appropriate method of collecting such tax, interest,
penalty, additional amount, or addition to such tax.
    (b)  The state tax commission is authorized to apply for and the court to
grant a temporary or permanent injunction enjoining any person from violating
or continuing to violate any of the provisions of this act or regulations
promulgated under this act notwithstanding the existence of other remedies at
law.