Idaho Statutes
§ 23-1050A — COLLECTION AND ENFORCEMENT
Idaho § 23-1050A
This text of Idaho § 23-1050A (COLLECTION AND ENFORCEMENT) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Idaho Code § 23-1050A (2026).
Text
The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforcement and collection of the tax imposed by this chapter, and said sections shall, for this purpose, be considered part of this act. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.
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Legislative History
[23-1050A, added 1980, ch. 239, sec. 3, p. 557; am. 1984, ch. 104, sec. 3, p. 243; am. 2007, ch. 10, sec. 9, p. 19.]
Nearby Sections
15
§ 23-1001
DEFINITIONS§ 23-1002
ALCOHOLIC CONTENT§ 23-1004
DEALERS’ LICENSE FEE§ 23-1005
QUALIFICATIONS OF LICENSEES§ 23-1008
TAX — DISTRIBUTION — RULES — REPORTS§ 23-1009
RETAILERS’ LOCAL LICENSES§ 23-101
SHORT TITLE§ 23-1011
ISSUANCE OF LICENSES§ 23-1011A
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Bluebook (online)
Idaho § 23-1050A, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/23-1050A.