Idaho Statutes
§ 63-119 — COLLECTION OF TAX BY COMMERCIAL COLLECTOR
(1)If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from moneys recovered.
(2)As used in this section, the term "qualified collection agency" means a person issued a permit under chapter 22, title 26, Idaho Code, or under a similar licensing or permitting statute of another state or jurisdiction in which the person conducts business.
Free access — add to your briefcase to read the full text and ask questions with AI
Idaho § 63-119 (COLLECTION OF TAX BY COMMERCIAL COLLECTOR) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
[63-119, added 2005, ch. 30, sec. 1, p. 141.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION