Idaho Statutes
§ 45-1902 — DEFINITIONS
Idaho § 45-1902
This text of Idaho § 45-1902 (DEFINITIONS) 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 § 45-1902 (2026).
Text
(1)"Debtor" means a taxpayer or other person against whom there is a final unpaid tax assessment collectible by the state tax commission, a person against whom the department of labor has a lien for a wage claim, unpaid contributions or overpayment of benefits, an individual who is subject to a lien for child support delinquency, or an individual who is subject to a lien for medical assistance.
(2)"Delivered" means transmission to and receipt by the secretary of state of a notice of lien or other notice in any medium to which the filing agency and the secretary of state have agreed.
(3)"Filing agency" means the state tax commission, the department of labor or the department of health and welfare.
(4)"Person" means an individual, organization or legal entity.
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Legislative History
[45-1902, added 1997, ch. 205, sec. 1, p. 608; am. 1999, ch. 51, sec. 26, 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 § 45-1902, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/45-1902.