2016 Idaho Statutes
Title 14 - ESTATES OF DECEDENTS
Chapter 4 - ESTATE AND TRANSFER TAX
Section 14-409 - TAX AS LIEN -- INSTRUMENTS ISSUED UPON PAYMENT -- CERTIFICATE OF TRANSFER -- LIENS ON SPECIAL USE PROPERTY.

14-409. Tax as lien -- Instruments issued upon payment -- Certificate of transfer -- Liens on special use property. (1) The tax provided for in this chapter, together with applicable interest and penalties, shall be and remain a lien on the decedent's estate from the time of the death of the decedent until paid.

(2) Upon payment of the tax, together with applicable interest and penalties, the commission shall issue to the personal representative a receipt reflecting payment, a certificate of transfer and any other appropriate instruments reflecting payment.

(3) In addition to the lien imposed in subsection (1) of this section, a lien is hereby imposed upon the property which is valued according to section 2032A. This additional lien shall be for the amount of tax which would have been due under the provisions of this chapter had the property not been valued according to section 2032A. This lien shall remain upon the property until the recapture period required in section 2032A has expired or until any additional tax imposed in section 14-404A, Idaho Code, has been paid.

History:

[14-409, added 1988, ch. 300, sec. 2, p. 952; am. 1993, ch. 6, sec. 3, p. 23.]