Idaho Statutes
§ 63-3050 — ACTION TO COLLECT UNPAID TAX OR DEFICIENCY
Idaho § 63-3050
This text of Idaho § 63-3050 (ACTION TO COLLECT UNPAID TAX OR DEFICIENCY) 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 § 63-3050 (2026).
Text
Any tax owed the state tax commission, any interest, penalty, additional amount, or addition to such tax, and any tax or any interest, penalty, additional amount, or addition to such tax which has been erroneously refunded and any deficiency shall constitute a debt to the state of Idaho and may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the state of Idaho, in any court having jurisdiction over the taxpayer or property owned by or in which the taxpayer has an interest. The remedy herein shall be in addition to any and all other existing remedies.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Parsons v. Idaho State Tax Commission, Department of Revenue & Taxation
716 P.2d 1344 (Idaho Court of Appeals, 1986)
Wall & Associates, Inc. v. Idaho Department of Finance
(Idaho Supreme Court, 2025)
Legislative History
[63-3050, added 1959, ch. 299, sec. 50, p. 613; am. 1996, ch. 42, sec. 1, p. 113.]
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 REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-3050, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3050.