There is a newer version of the Idaho Code and Statutes
2015 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3061A - NOTICE OF LEVY AND DISTRAINT.
ID Code § 63-3061A (2015) What's This?
63-3061A. Notice of levy and distraint. (1) The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:
(a) Given in person;
(b) Left at the dwelling place or usual place of business of such person; or
(c) Sent by first class mail to such person's last known address.
(2) Service may be made by other means, including electronic means as provided in chapter 50, title 28, Idaho Code, the uniform electronic transactions act, when agreed upon by the state tax commission and the party served.
History:
[63-3061A, added 2012, ch. 6, sec. 2, p. 10.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
