Idaho § 63-3061A NOTICE OF LEVY AND DISTRAINT

Idaho Statutes

§ 63-3061A — NOTICE OF LEVY AND DISTRAINT

Idaho·Title 63 REVENUE AND TAXATION·Ch. 30 INCOME TAX

(1)The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:

(a)Given in person;

(b)Left at the dwelling place or usual place of business of such person; or

(c)Sent by first class mail to such person’s last known address.

(2)Service may be made by other means, including electronic means as provided in chapter 50, title 28, Idaho Code, the uniform electronic transactions act, when agreed upon by the state tax commission and the party served.

Free access — add to your briefcase to read the full text and ask questions with AI

(1) The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:
(a) Given in person;
(b) Left at the dwelling place or usual place of business of such person; or
(c) Sent by first class mail to such person’s last known address.
(2) Service may be made by other means, including electronic means as provided in chapter 50, title 28, Idaho Code, the uniform electronic transactions act, when agreed upon by the state tax commission and the party served.

Idaho § 63-3061A (NOTICE OF LEVY AND DISTRAINT) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.