Idaho § 63-119 COLLECTION OF TAX BY COMMERCIAL COLLECTOR

Idaho Statutes

§ 63-119 — COLLECTION OF TAX BY COMMERCIAL COLLECTOR

Idaho § 63-119

Title 63REVENUE AND TAXATION

Ch. 1DEPARTMENT OF REVENUE AND TAXATION

This text of Idaho § 63-119 (COLLECTION OF TAX BY COMMERCIAL COLLECTOR) 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 § 63-119 (2026).

Text

(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.

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(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.