2005 Idaho Code - 63-3065A — JURISDICTION OVER NONRESIDENTS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3065A.  JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due
and payable by a person not within the state may be prosecuted against such
person by an action in any court having jurisdiction of the subject matter or
in personam jurisdiction of such person in any action for taxes, penalty and
interest owed the state tax commission. Notice shall be given and the action
shall proceed in accordance with the applicable rules and statutes regulating
civil procedure. In the event such notice shall be by publication, notice
shall also be mailed by certified mail to such person at his last known
address.