2012 Idaho Statutes
Title 23 - ALCOHOLIC BEVERAGES
Chapter 9 - RETAIL SALE OF LIQUOR BY THE DRINK
Section 23-950 - RESTRICTION AGAINST TRANSFER OF LICENSE.
(2) At such time as the state tax commission or the department of labor has notified the director and licensee as herein provided, the license issued for the premises the operation of which has resulted in the accrual of the tax for which the warrant or lien is outstanding shall be subject to levy and distraint pursuant to chapter 30, title 63, Idaho Code, or seizure pursuant to section 72-1360A, Idaho Code.
History:
[23-950, added 1981, ch. 6, sec. 1, p. 13; am. 1987, ch. 86, sec. 6, p. 164; am. 2005, ch. 5, sec. 1, p. 6; am. 2007, ch. 360, sec. 12, p. 1073.]
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