2005 Idaho Code - 63-3065 — JEOPARDY ASSESSMENTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3065.  JEOPARDY ASSESSMENTS. (a) If the tax commission finds that a
taxpayer is about to depart from the state of Idaho or to remove his property
therefrom, or to conceal himself or his property therein, or to do any other
act tending to prejudice or to render wholly or partially ineffectual
proceedings to collect the tax for the taxable year then last past or the
taxable year then current unless such proceedings be brought without delay,
the tax commission shall declare the taxable period for such taxpayer
immediately terminated and shall cause notice of such findings and declaration
to be given the taxpayer, together with a demand for immediate payment of the
tax for the taxable period so declared terminated and of the tax for the
preceding taxable year or so much of said taxes as is unpaid, whether or not
the time otherwise allowed by law for filing returns and paying the tax has
expired; and such taxes shall thereupon become immediately due and payable.
The provisions of section 63-4003(1)(a), Idaho Code, shall not apply to a
notice under this section and communications related thereto. In any
proceedings in court brought to enforce payment of taxes made due and payable
by virtue of the provisions of this section the finding of the tax commission,
made as herein provided, whether made after notice to the taxpayer or not,
shall be for all purposes prima facie evidence of the taxpayer's design.
    (b)  Collection procedures may be instituted immediately; however, any
taxpayer deeming himself aggrieved by any act of the tax commission pursuant
to the provisions of this section may, within sixty-three (63) days of receipt
of said notice, petition the tax commission for a redetermination or commence
action for refund or redetermination upon payment  of the tax together with
interest and penalty or upon filing a bond in the amount of the assessment.
    (c)  A taxpayer who is not in default in making any return or paying any
taxes assessed under this chapter may furnish to the state of Idaho under
regulations to be prescribed by the tax commission, security approved by the
tax commission that he will duly make  the return next thereafter required to
be filed and pay the tax next thereafter required to be paid. The tax
commission may approve and accept in like manner security for return and
payment of taxes made due and payable by virtue of the provisions of this
section.
    (d)  If security is approved and accepted pursuant to the provisions of
this section and such further or other security with respect to the tax or
taxes covered thereby is given as the tax commission shall from time to time
find necessary and require, payment of such taxes shall not be enforced by any
proceedings under the provisions of this section prior to the expiration of
the time otherwise allowed for paying such respective taxes.
    (e)  In the case of a bona fide resident of the state of Idaho about to
depart from the state of Idaho the tax commission may, at its discretion,
waive any or all of the requirements placed upon the taxpayer by this section.
    (f)  If a taxpayer violates or attempts to violate this section there
shall, in addition to all other penalties, be added as part of the tax
twenty-five percent (25%) of the total amount of the tax or deficiency in the
tax.