reglab/housing_qa huggingface dataset:
ID Code § 63-3047 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3047 - COMPROMISED CASES.

63-3047. COMPROMISED CASES. The state tax commission or its delegate may compromise any taxes, penalties or interest arising under the provisions of this chapter instead of commencing suit thereon and may settle any such case with the consent of the attorney general after suit thereon has been commenced.  History: [63-3047, added 1959, ch. 299, sec. 47, p. 613; am. 2009, ch. 120, sec. 2, p. 384.]
ID Code § 63-3048 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3048 - ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS.

63-3048. ADJUSTED OR COMPROMISED CASES — SETTLEMENT AND CLOSING AGREEMENTS. (a) The state tax commission or its delegate is authorized to enter into an agreement in writing with any person relating to the liability of such person, or of the person for whom he is acting, in respect of any tax under this chapter for any taxable period ending prior to the date of the agreement. (b) Where the amount in issue relating to the tax liability of any taxpayer is equal to or exceeds fifty thousand dollars ($50,000) and the commission has delegated the authority to enter into a settlement or closing agreement for such liability to an individual commissioner, the following minimum standards of procedure shall apply: (1) In addition to the individual commissioner delegated the principal responsibility to negotiate on behalf of the commission, a second commissioner shall be present for a final review of the negotiated settlement or closing agreement. Both commissioners shall be required to sign the settlement or closing agreement to make it binding and complete. (2) In addition to the two (2) commissioners present at the final review, a representative of the office of the attorney general shall be present as well as tax commission staff, which shall include a tax policy specialist and either a representative from the audit division or other division where the case originated. (3) The tax policy specialist or deputy attorney general assigned to a settlement or closing agreement shall prepare and submit to the commission a written summary for the final review explaining the terms of the settlement or closing agreement. The summary shall include any recommendations of agency staff including audit staff. (4) The tax commission shall retain a copy of all settlement and closing agreements and, in addition, all summaries prepared pursuant to subsection (b)(3) of this section. (c) The tax commission shall submit an annual report to the governor and the legislature by March 1 of each year summarizing all settlement and closing agreements entered into during the previous calendar year as defined by subsection (b) of this section.  (d) The tax commission shall promulgate administrative rules in compliance with chapter 52, title 67, Idaho Code, to implement the provisions of this section. (e) Such agreement shall be final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact: (1) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of the state. (2) In any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.  History: [63-3048, added 1959, ch. 299, sec. 48, p. 613; am. 2009, ch. 120, sec. 3, p. 385.]
ID Code § 63-3050 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3050 - ACTION TO COLLECT UNPAID TAX OR DEFICIENCY.

63-3050. ACTION TO COLLECT UNPAID TAX OR DEFICIENCY. 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.  History: [63-3050, added 1959, ch. 299, sec. 50, p. 613; am. 1996, ch. 42, sec. 1, p. 113.]
ID Code § 63-3050A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3050A - RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN.

63-3050A. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN. (1) An individual who has filed a joint return and who has been granted relief from joint and several liability by the internal revenue service shall have such relief recognized, granted and honored by the state tax commission for state income tax purposes. (2) The state tax commission shall promulgate such rules as are necessary to carry out the provisions of this section.  History: [63-3050A, added 2017, ch. 20, sec. 3, p. 39.]
ID Code § 63-3051 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3051 - PROPERTY SUBJECT TO LIEN.

63-3051. PROPERTY SUBJECT TO LIEN. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount of such tax, including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state of Idaho upon all property and rights to property, whether real or personal, belonging to such person or acquired afterwards and before the lien expires. Such lien shall not be valid as against any mortgagee or other lienholder, pledgee, secured party, purchaser, or judgment lienor until notice thereof has been filed in the office of the secretary of state in the form and manner provided in chapter 19, title 45, Idaho Code.  History: [63-3051, added 1959, ch. 299, sec. 51, p. 613; am. 1987, ch. 86, sec. 2, p. 162; am. 1994, ch. 42, sec. 1, p. 70; am. 1997, ch. 205, sec. 4, p. 615.]
ID Code § 63-3055 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3055 - RELEASE OR SUBORDINATION OF INCOME TAX LIEN.

63-3055. RELEASE OR SUBORDINATION OF INCOME TAX LIEN. (1) The state tax commission may at any time release all or any portion of the property subject to the lien from the lien, or it may subordinate the lien to other liens if it determines: (a) That the taxes, penalties or interests are sufficiently secured by a lien on other property of the taxpayer; or (b) That the release or subordination of the lien will not endanger or jeopardize the collection of such taxes, penalties or interest; or (c) That a surety bond or securities satisfactory to secure deposits of public funds have been posted, deposited or pledged with the state tax commission in an amount sufficient to secure the payment of such taxes, penalties, or interest; or (d) All or a part of such taxes, penalties or interest have been paid. A certificate by the state tax commission to the effect that any property has been released from the lien herein provided for, or that such lien has been subordinated to other liens, shall be conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate. (2) If the tax commission determines that the filing of the notice of any lien was erroneous, the tax commission shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous. A lien is not an erroneous lien if it is accurate at the time the lien is filed. (3) Where an officer or employee of the tax commission knowingly or negligently fails to release a notice of lien, a taxpayer may bring an action against the tax commission pursuant to section 63-3074, Idaho Code, in district court seeking direct economic damages and costs. A taxpayer must first notify the tax commission that a release was not issued timely.  History: [63-3055, added 1959, ch. 299, sec. 55, p. 613; am. 1993, ch. 94, sec. 6, p. 234; am. 1994, ch. 172, sec. 4, p. 392.]
ID Code § 63-3056 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3056 - ACTION TO ENFORCE LIEN.

63-3056. ACTION TO ENFORCE LIEN. In any case where there has been a refusal or neglect to pay any tax, including interest, penalty, additional amount or addition to such tax, together with any costs that may accrue in addition thereto, the attorney general of the state, at the request of the state tax commission, may file an action in the district court for Idaho in the county where the property encumbered by the lien is located to enforce the lien of the state for such tax upon any property and rights to property, whether real or personal, or to subject any such property and rights to property owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. Such action shall be commenced and pursued in like manner as is now provided by law for the foreclosure of mortgages and other liens in chapter 1, title 6, Idaho Code, which is hereby made applicable to the tax liens arising under this chapter to the extent that such provisions are not inconsistent with other provisions of this chapter, provided, however, that the redemption period may be fixed by the judge of the court wherein the proceeding was filed, but in no event shall the period of redemption exceed the time prescribed by sections 11-402 and 11-403, Idaho Code. Such action may be commenced at any time within five (5) years following the date such lien was filed, or was last extended.  History: [63-3056, added 1959, ch. 299, sec. 56, p. 613; am. 1969, ch. 319, sec. 16, p. 982; am. 2004, ch. 28, sec. 3, p. 47.]
ID Code § 63-3057 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3057 - DISTRAINT ON PERSONAL PROPERTY.

63-3057. DISTRAINT ON PERSONAL PROPERTY. (1) In addition to all other remedies or actions provided by this act, it shall be lawful for the tax commission, or any of its agents or deputies, to collect any taxes (the word "taxes," as used in this section including any deficiencies in respect of such taxes) with such interest, penalties, and other additional amounts as are permitted by law, by distraint and sale, in the manner provided herein, of the property of any person liable to pay any taxes, interest, penalties, or other additional amounts, who neglects or refuses to pay the same within thirty (30) days from the mailing of notice and demand for payment thereof, and who has not appealed from the assessment of such taxes, interest, penalties and other additional amounts pursuant to the provisions of the act or who has not satisfied or discharged any lien filed under this act. The term "property" as used herein shall be construed to mean personal property, both tangible and intangible, any right, title, and interest to such personal property and shall include, without limitation, stocks, securities, bank accounts, and evidences of debt. (2) In conjunction with the remedy provided in subsection (1) of this section, the state tax commission may file an action in the district court where a taxpayer resides or has his principal place of business or in which the property subject to distraint under this section is located for a writ of possession under chapter 3, title 8, Idaho Code. In such an action, the sheriff shall designate the state tax commission as the keeper of the property under section 8-305, Idaho Code, and after expiration of the five (5) day period provided in section 8-308, Idaho Code, shall relinquish all custody and responsibility for such property to the state tax commission. The state tax commission may proceed in regard to such property as provided for property seized under a warrant issued by the commission under this chapter.  History: [63-3057, added 1959, ch. 299, sec. 57, p. 613; am. 1975, ch. 86, sec. 1, p. 178; am. 2003, ch. 81, sec. 1, p. 257.]
ID Code § 63-3058 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3058 - EXEMPT PROPERTY.

63-3058. EXEMPT PROPERTY. Property exempt from distraint shall be the same property as is exempt from execution under the provisions of chapter 6, title 11, Idaho Code.  History: [63-3058, added 1959, ch. 299, sec. 58, p. 613; am. 1982, ch. 2, sec. 1, p. 5.]
ID Code § 63-3059 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3059 - LEVY OR DISTRAINT WARRANT.

63-3059. LEVY OR DISTRAINT WARRANT. (1) In case of neglect or refusal to pay taxes or deficiencies as hereinabove provided, the state tax commission may levy, or, by warrant issued under its own hand, authorize its agents or employees or a sheriff or deputy, to levy upon, seize and sell all property, except such as is exempt by the preceding section, belonging to such person, for the payment of the amount due or for the enforcement of any lien authorized and filed pursuant to this chapter. (2) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made who, upon demand by the state tax commission or by a sheriff or deputy, surrenders such property or rights to property, or discharges such obligation, to the state tax commission shall be discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to such property or rights to property arising from such surrender or payment. (3) Any person who fails or refuses to surrender any property or rights to property, subject to levy, shall be liable to the state of Idaho in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate established under section 63-3045, Idaho Code, from the date of such levy. (4) Any amount, other than costs, recovered under this section shall be credited against the tax liability for the collection of which such levy was made.  History: [63-3059, added 1959, ch. 299, sec. 59, p. 613; am. 1961, ch. 328, sec. 20, p. 622; am. 2000, ch. 149, sec. 1, p. 386.]
ID Code § 63-3060 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3060 - PROCEEDINGS ON LEVY OR DISTRAINT.

63-3060. PROCEEDINGS ON LEVY OR DISTRAINT. When a warrant is issued by the state tax commission for the collection of any tax, interest, penalty, additional amount or addition to such tax, imposed by this chapter or for the enforcement of any lien authorized by this chapter, it shall be directed to any sheriff or agent of the state tax commission, and any such warrant shall have the same force and effect as a writ of execution. It may and shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy and sale pursuant to a writ of execution. The sheriff or agent of the state tax commission, shall receive upon the completion of his services pursuant to said warrant, and the state tax commission is authorized to pay to said sheriff or agent of the state tax commission, the same fees, commissions and expenses pursuant to said warrant as are provided by law for similar services pursuant to a writ of execution, except that fees for publication in a newspaper shall be subject to approval by the state tax commission rather than by the court; said fees, commissions and expenses shall be an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant. Any such warrant issued by the state tax commission shall show the name and last known address of the taxpayer liable for the amount, and shall show the year for which such tax, interest, penalty, additional amount, or addition to such tax, is due and the amount thereof, and the fact that the state tax commission has complied with all provisions of this chapter in the determination of the amount required to be paid, and that the tax, interest, penalty, additional amount, or addition to such tax, is due and payable according to law.  History: [63-3060, added 1959, ch. 299, sec. 60, p. 613; am. 1961, ch. 328, sec. 21, p. 622; am. 2004, ch. 28, sec. 4, p. 48.]
ID Code § 63-3060A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3060A - CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS.

63-3060A. CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS. Where an execution or garnishment against earnings for a state tax liability is served upon any person or upon the state of Idaho, and there is in possession of such person or the state of Idaho any such earnings of the individual debtor, the execution and the garnishment shall operate continuously and shall require such person or the state of Idaho to withhold the nonexempt portion of earnings at each succeeding earnings disbursement interval until released by the state tax commission or until the dollar amount specifically set forth on the record of assessment, identified in section 63-3045A, Idaho Code, and subject to garnishment as of the date the tax warrant is issued, is discharged or satisfied in full. The proportion of earnings subject to garnishment pursuant to this section, as compared to total gross taxable earnings, shall be limited to twenty-five percent (25%), except if the federal government is also garnishing the earnings of such person then the garnishment shall be limited to ten percent (10%). All garnishment or execution against earnings for the payments of any tax owed to the state of Idaho shall be governed by this section. For purposes of this section, earnings are gross taxable earnings from sources identified in section 11-206(1), Idaho Code. History: [63-3060A, added 2013, ch. 244, sec. 1, p. 590.]
ID Code § 63-3061 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3061 - SUCCESSIVE SEIZURES.

63-3061. SUCCESSIVE SEIZURES. Whenever any property which is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which distraint or seizure is made, the sheriff or agent of the state tax commission, may thereafter, and as often as the same may be necessary, proceed to seize and sell in like manner any other property liable to seizure of the taxpayer against whom such claim exists, until the amount due from such taxpayer, together with all expenses, is fully paid.  History: [63-3061, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 22, p. 622; am. 2004, ch. 28, sec. 5, p. 48.]
ID Code § 63-3061A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3061A - NOTICE OF LEVY AND DISTRAINT.

63-3061A. NOTICE OF LEVY AND DISTRAINT. (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.  History: [63-3061A, added 2012, ch. 6, sec. 2, p. 10.]
ID Code § 63-3062 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3062 - PRODUCTION OF BOOKS.

63-3062. PRODUCTION OF BOOKS. All persons, and officers of companies or corporations, are required on demand of a sheriff or agent of the state tax commission, about to distrain, or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due.  History: [63-3062, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 23, p. 622; am. 2004, ch. 28, sec. 6, p. 49.]
ID Code § 63-3063 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3063 - COLLECTION BY DISTRAINT NOT EXCLUSIVE.

63-3063. COLLECTION BY DISTRAINT NOT EXCLUSIVE. The distraint provisions of this act shall not be deemed exclusive but shall be in addition to any and all other existing remedies provided by law for the enforcement of the revenue laws of the state of Idaho.  History: [63-3063, added 1959, ch. 299, sec. 63, p. 613.]
ID Code § 63-3064 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3064 - OTHER REMEDIES PRESERVED.

63-3064. OTHER REMEDIES PRESERVED. (a) Nothing in the act shall be construed so as to prohibit the commencing of any action at law by the state tax commission to collect any tax, interest, penalty, additional amount, or addition to such tax, due under the provisions of this act, whenever in the opinion of the state tax commission or the attorney general the commencement of such action is a more appropriate method of collecting such tax, interest, penalty, additional amount, or addition to such tax. (b) The state tax commission is authorized to apply for and the court to grant a temporary or permanent injunction enjoining any person from violating or continuing to violate any of the provisions of this act or regulations promulgated under this act notwithstanding the existence of other remedies at law.  History: [63-3064, added 1959, ch. 299, sec. 64, p. 613; am. 1987, ch. 86, sec. 4, p. 163.]
ID Code § 63-3065A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3065A - JURISDICTION OVER NONRESIDENTS.

63-3065A. JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court having jurisdiction of the subject matter or in personam jurisdiction of such person in any action for taxes, penalty and interest owed the state tax commission. Notice shall be given and the action shall proceed in accordance with the applicable rules and statutes regulating civil procedure. In the event such notice shall be by publication, notice shall also be mailed by certified mail to such person at his last known address.  History: [I.C., sec. 63-3065A, as added by 1961, ch. 328, sec. 25, p. 622; am. 1996, ch. 42, sec. 2, p. 113.]
ID Code § 63-3066 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3066 - LEGAL ADVISER.

63-3066. LEGAL ADVISER. The attorney general of the state shall be the legal counselor and adviser of the tax commission.  History: [63-3066, added 1959, ch. 299, sec. 66, p. 613; am. 1974, ch. 19, sec. 9, p. 524.]