Idaho Statutes
§ 45-1901 — PURPOSE AND SCOPE
Idaho § 45-1901
This text of Idaho § 45-1901 (PURPOSE AND SCOPE) 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 § 45-1901 (2026).
Text
(1)The purpose of this chapter is to provide a system for filing notices of liens in favor of or enforced by the state of Idaho with the office of the secretary of state.
(2)The scope of this chapter is limited to liens in the real and personal property of:
(a)Taxpayers or other persons against whom the state tax commission has liens pursuant to title 63, Idaho Code, for unpaid personal or corporation income tax, sales tax, employee withholding taxes, fuel tax, or any other amounts due under statutes administered by the commission, plus interest, penalties and additional amounts;
(b)Persons against whom the department of labor has liens pursuant to chapter 13, title 72, Idaho Code, for unpaid employment security contributions, plus interest and penalties;
(c)Persons liable for overpay
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Legislative History
[45-1901, added 1997, ch. 205, sec. 1, p. 607; am. 1999, ch. 51, sec. 25, p. 128.]
Nearby Sections
15
§ 45-1001
WHAT MAY BE MORTGAGED§ 45-1003
ACKNOWLEDGMENT AND RECORDATION§ 45-1004
RECORDING MASTER FORMS — INCORPORATION OF PROVISIONS INTO MORTGAGES BY REFERENCE — RECORDING FEES§ 45-101
LIENS DEFINED§ 45-102
GENERAL AND SPECIAL LIENS§ 45-103
GENERAL LIEN DEFINED§ 45-104
SPECIAL LIEN DEFINED§ 45-105
SATISFACTION OF PRIOR LIEN§ 45-107
LIEN ON FUTURE INTEREST§ 45-109
LIEN TRANSFERS NO TITLE§ 45-110
CONTRACTS FOR FORFEITURE VOIDCite This Page — Counsel Stack
Bluebook (online)
Idaho § 45-1901, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/45-1901.