2016 Idaho Statutes
Title 14 - ESTATES OF DECEDENTS
Chapter 4 - ESTATE AND TRANSFER TAX
Section 14-412 - ADMINISTRATION AND ENFORCEMENT BY COMMISSION.

14-412. Administration and enforcement by commission. (1) The commission is charged with the administration and enforcement of the provisions of this chapter and may adopt such rules as may be necessary to effectuate the purposes of this chapter.

(2) The commission shall collect the tax provided for under this chapter, including applicable interest and penalties, and shall represent this state in all matters pertaining to collection, either before courts or otherwise. Provisions set forth in sections 63-3038, 63-3039, 63-3042 through 63-3065A, 63-3069, 63-3071, 63-3072, 63-3075, 63-3076 and 63-3077, Idaho Code, which deal with deficiency, collection, enforcement, refund and review procedures, shall apply and be available to the commission and personal representative, to the extent they are not in conflict with the provisions of this chapter. Said sections shall be considered a part of this chapter and wherever proceedings are defined as income tax proceedings, they shall, as applied to this chapter, be described as estate tax proceedings.

History:

[14-412, added 1988, ch. 300 sec. 2, p. 952.]