Idaho § 63-3061A NOTICE OF LEVY AND DISTRAINT

Idaho Statutes

§ 63-3061A — NOTICE OF LEVY AND DISTRAINT

Idaho § 63-3061A

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3061A (NOTICE OF LEVY AND DISTRAINT) 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 § 63-3061A (2026).

Text

(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.

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(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.