2015 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3061 - SUCCESSIVE SEIZURES.

63-3061. Successive seizures. Whenever any property which is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which distraint or seizure is made, the sheriff or agent of the state tax commission, may thereafter, and as often as the same may be necessary, proceed to seize and sell in like manner any other property liable to seizure of the taxpayer against whom such claim exists, until the amount due from such taxpayer, together with all expenses, is fully paid.

History:

[63-3061, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 22, p. 622; am. 2004, ch. 28, sec. 5, p. 48.]