2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT
Section 63-4208 - COMMISSION TO ADMINISTER TAX -- JEOPARDY ASSESSMENT -- INAPPLICABILITY OF HOMESTEAD EXEMPTION -- BURDEN OF PROOF -- OTHER SECTIONS APPLICABLE.
(3) A homestead exemption provided in chapter 10, title 55, Idaho Code, shall not exempt real property from a lien for illegal drug taxes imposed in this chapter.
(4) Any taxes and penalties assessed by the commission are presumed to be valid and correct. The burden is on the taxpayer to show their incorrectness or invalidity. The unlawful possession of any controlled substance not bearing valid stamps or other official indicia required in this chapter is an act prejudicing the collection of the tax imposed in this chapter. No specific finding of jeopardy by the commission is required to authorize the use of the jeopardy assessment procedure provided in this section.
(5) At any time within one (1) year after the imposition of a jeopardy assessment pursuant to subsection (2)(a) of this section, the commission, if it determines that the jeopardy assessment was not issued for the full amount of tax due under this chapter, may issue to the person liable for the tax under this chapter a notice of deficiency determination in the manner provided in section 63-3045, Idaho Code, for such additional amount. The provisions of subsection (2)(c) of this section shall apply to a notice issued under the provisions of this subsection.
(6) In addition to the enforcement and penalty provisions of this chapter, sections 63-3038, 63-3039, 63-3042, 63-3043, 63-3047 and 63-3048, Idaho Code, shall apply and be available to the state tax commission for the enforcement of the provisions of this chapter for the assessment and collection of any amounts due and said sections shall be considered to be a part of this chapter.
History:
[(63-4208) 1989, ch. 144, sec. 1, p. 351; am. 1989, ch. 323, sec. 1, p. 834; am. and redesignated, 1990, ch. 179, sec. 8, p. 382; am. 1993, ch. 9, sec. 3, p. 28.]
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