2005 Idaho Code - 63-3087 — COLLECTION AND ENFORCEMENT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3087.  COLLECTION AND ENFORCEMENT. The collection and enforcement
procedures provided by the Idaho Income Tax Act, sections 63-3038 through
63-3040, 63-3042 through 63-3065A, 63-3070, 63-3071 and 63-3078, Idaho Code,
shall apply and be available to the state tax commission for enforcement of
the provisions of this act and collection of any amounts due under this act,
and said sections shall, for this purpose, be considered part of this act and
wherever liens or any other proceedings are defined as income tax liens or
proceedings, they shall, when applied in enforcement or collection under this
act, be described as permanent building fund tax liens and proceedings.