2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 27 - LICENSE TAX ON ELECTRICITY
Section 63-2708 - COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO.
(2) The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved 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 judgment secured against the state tax commission, and said judgment shall be paid as provided for payment of refunds under this chapter.
History:
[63-2708, added 1997, ch. 55, sec. 2, p. 93.]
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