2023 Idaho Code › Title 63 - REVENUE AND TAXATION › Chapter 42 - ILLEGAL DRUG STAMP TAX ACT › Section 63-4208 - COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE.

63-4208. COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE. (1) The commission shall administer the provisions of this chapter and may adopt rules necessary to enforce the provisions of this chapter.
(2) (a) Upon the discovery of a controlled substance not bearing valid stamps or other official indicia required in this chapter, the commission shall make a jeopardy determination assessing the taxes and penalties against the person subject to the illegal drug taxes. The determination shall be made upon personal knowledge or information available to the commission. Written notice of the amount of the tax and penalty and demand for immediate payment shall be mailed, by certified or registered mail, to the last known address of, or served in person upon, the person subject to the illegal drug taxes and penalties. Upon giving notice and demand, collection procedures as provided in sections 63-3050 through 63-3064 and 63-3065A, Idaho Code, may be instituted immediately.
(b) A person aggrieved by a jeopardy assessment may, within thirty (30) days after mailing or service of the notice of the jeopardy assessment, petition the commission for a redetermination of the assessment. Collection procedures shall not be stayed pending the redetermination unless a bond in double the amount of the assessment is filed with the commission. If a petition for redetermination is not filed within the thirty (30) day period, the jeopardy assessment becomes final.
(c) If a petition for redetermination is filed within the thirty (30) day period, the commission shall redetermine the petition and if requested shall give the petitioner a reasonable opportunity to be heard. The redetermination shall proceed in accordance with the procedures established for redetermining notices of deficiency determination under section 63-3045, Idaho Code. The commission shall mail, by certified mail, or personally serve the petitioner the redetermination decision. A decision redetermining a jeopardy assessment becomes final thirty (30) days after mailing or service of the decision. A person aggrieved by a redetermination by the state tax commission may seek review of that redetermination as provided in section 63-3049, Idaho Code, as limited by this provision.
(d) No property seized pursuant to a jeopardy assessment shall be sold until an assessment becomes final, provided, such property can be sold:
(i) If its owner consents;
(ii) If the expenses of maintenance of the property will gravely reduce the net proceeds of its sale; or
(iii) If the property is perishable.
(3) A homestead exemption provided in chapter 10, title 55, Idaho Code, shall not exempt real property from a lien for illegal drug taxes imposed in this chapter.
(4) Any taxes and penalties assessed by the commission are presumed to be valid and correct. The burden is on the taxpayer to show their incorrectness or invalidity. The unlawful possession of any controlled substance not bearing valid stamps or other official indicia required in this chapter is an act prejudicing the collection of the tax imposed in this chapter. No specific finding of jeopardy by the commission is required to authorize the use of the jeopardy assessment procedure provided in this section.
(5) At any time within one (1) year after the imposition of a jeopardy assessment pursuant to subsection (2)(a) of this section, the commission, if it determines that the jeopardy assessment was not issued for the full amount of tax due under this chapter, may issue to the person liable for the tax under this chapter a notice of deficiency determination in the manner provided in section 63-3045, Idaho Code, for such additional amount. The provisions of subsection (2)(c) of this section shall apply to a notice issued under the provisions of this subsection.
(6) In addition to the enforcement and penalty provisions of this chapter, sections 63-3038, 63-3039, 63-3042, 63-3043, 63-3047 and 63-3048, Idaho Code, shall apply and be available to the state tax commission for the enforcement of the provisions of this chapter for the assessment and collection of any amounts due and said sections shall be considered to be a part of this chapter.
History:
[(63-4208) 63-4207, added 1989, ch. 144, sec. 1, p. 351; am. 1989, ch. 323, sec. 1, p. 834; am. and redesignated, 1990, ch. 179, sec. 8, p. 382; am. 1993, ch. 9, sec. 3, p. 28.]