2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 40 - TAXPAYERS' BILL OF RIGHTS
Section 63-4003 - COMMUNICATION IN CONNECTION WITH TAX COLLECTION.
(2) Except as provided in chapter 30, title 63, Idaho Code, or section 63-4002, Idaho Code, without the prior consent of the taxpayer, or the express permission of a court of competent jurisdiction, or as reasonably necessary to effectuate a postjudgment judicial remedy, a revenue officer may not communicate, in connection with the collection of any tax obligation, with any person other than the taxpayer, or his representative.
(3) If a taxpayer notifies a revenue officer in writing that the taxpayer refuses to pay a tax obligation or that the taxpayer wishes the revenue officer to cease further communication with the taxpayer, the revenue officer shall not communicate further with the taxpayer with respect to such tax obligation, except:
If such notice from the taxpayer is made by mail, notification shall be complete upon receipt.
History:
[63-4003, added 1993, ch. 94, sec. 14, p. 240; am. 1994, ch. 172, sec. 8, p. 395.]
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