2005 Idaho Code - 63-3074 — ACTIONS AGAINST STATE OF IDAHO

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3074.  ACTIONS AGAINST STATE OF IDAHO. The state tax commission may be
made a party defendant in a civil action by any person aggrieved under this
chapter or any other chapter in which this section is expressly incorporated
by reference by the unlawful seizure or sale of his property, or in any suit
for refund or to recover an overpayment, but only the state of Idaho shall be
responsible for any final money judgment secured against the state tax
commission, and said judgment shall be paid or satisfied out of the state
refund fund created by section 63-3067, Idaho Code. No seizure or sale shall
be considered unlawful if it occurs in the collection of any deficiency which
was included in the person's tax return or asserted in a notice of deficiency
determination pursuant to section 63-3045 or 63-3629, Idaho Code, or in a
jeopardy assessment pursuant to the provisions of section 63-3629 or 63-3065,
Idaho Code.