14-532. ENFORCEMENT — ACTIONS TO ENFORCE UNCLAIMED PROPERTY LAW — ADMINISTRATIVE RULES. (1) The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, and 63-3042 through 63-3065A, Idaho Code, but excluding section 63-3045(7), Idaho Code, shall apply and be available to the state treasurer for enforcement of the provisions of this chapter and collection of any property required to be transferred shall be treated in the same manner as taxes due the state of Idaho, and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement of this chapter, be described as unclaimed property liens and proceedings.
(2) The powers and duties held by the state tax commission on June 30, 2010, pursuant to the provisions of subsection (1) of this section, shall for the purposes of this chapter and for the administration of the unclaimed property be deemed to be powers and duties of the state treasurer on and after July 1, 2010.
(3) The administrative rules of the state tax commission in effect on June 30, 2010, for administering the provisions of this chapter shall remain in force and effect as if promulgated by the state treasurer until new rules are promulgated by the state treasurer and become effective pursuant to the provisions of section 67-5224, Idaho Code, at which time rules promulgated by the state tax commission shall be deemed repealed. The state treasurer shall have the power to promulgate administrative rules to implement the provisions of this chapter in compliance with chapter 52, title 67, Idaho Code.
History:
[14-532, added 1983, ch. 209, sec. 2, p. 580; am. 2008, ch. 11, sec. 1, p. 16; am. 2010, ch. 202, sec. 4, p. 439; am. 2017, ch. 19, sec. 3, p. 35.]
Structure Idaho Code
Title 14 - ESTATES OF DECEDENTS
Chapter 5 - UNCLAIMED PROPERTY LAW
Section 14-501 - DEFINITIONS AND USE OF TERMS.
Section 14-502 - PROPERTY PRESUMED ABANDONED — GENERAL RULE.
Section 14-503 - GENERAL RULES FOR TAKING CUSTODY OF INTANGIBLE UNCLAIMED PROPERTY.
Section 14-504 - TRAVELERS CHECKS AND MONEY ORDERS.
Section 14-506 - BANK DEPOSITS AND FUNDS IN FINANCIAL ORGANIZATIONS.
Section 14-507 - FUNDS OWING UNDER LIFE INSURANCE POLICIES.
Section 14-508 - DEPOSITS HELD BY UTILITIES.
Section 14-509 - REFUND HELD BY BUSINESS ASSOCIATIONS.
Section 14-510 - STOCK AND OTHER INTANGIBLE INTERESTS IN BUSINESS ASSOCIATIONS.
Section 14-511 - PROPERTY OF BUSINESS ASSOCIATIONS HELD IN COURSE OF DISSOLUTION.
Section 14-512 - PROPERTY HELD BY AGENTS AND FIDUCIARIES.
Section 14-513 - PROPERTY HELD BY COURTS AND PUBLIC AGENCIES.
Section 14-514 - GIFT CERTIFICATES AND CREDIT MEMOS.
Section 14-516 - CONTENTS OF SAFE DEPOSIT BOX OR OTHER SAFEKEEPING REPOSITORY.
Section 14-517 - REPORT OF ABANDONED PROPERTY.
Section 14-518 - NOTICE AND PUBLICATION OF LISTS OF ABANDONED PROPERTY.
Section 14-519 - PAYMENT OR DELIVERY OF ABANDONED PROPERTY.
Section 14-521 - CREDITING OF DIVIDENDS, INTEREST, OR INCREMENTS TO OWNER’S ACCOUNT.
Section 14-522 - PUBLIC SALE OF ABANDONED PROPERTY.
Section 14-523 - DISPOSITION OF MONEY RECEIVED.
Section 14-524 - FILING OF CLAIM WITH ADMINISTRATOR.
Section 14-525 - CLAIM OF ANOTHER STATE TO RECOVER PROPERTY — PROCEDURE.
Section 14-526 - ACTION TO ESTABLISH CLAIM.
Section 14-527 - ELECTION TO TAKE PAYMENT OR DELIVERY.
Section 14-529 - PERIODS OF LIMITATION.
Section 14-530 - REQUESTS FOR REPORTS AND EXAMINATION OF RECORDS.
Section 14-531 - RETENTION OF RECORDS.
Section 14-532 - ENFORCEMENT — ACTIONS TO ENFORCE UNCLAIMED PROPERTY LAW — ADMINISTRATIVE RULES.
Section 14-533 - INTEREST AND PENALTIES.
Section 14-534 - STATE HISTORICAL SOCIETY USE OF PROPERTY.
Section 14-536 - AGREEMENT TO LOCATE REPORTED PROPERTY.
Section 14-537 - FOREIGN TRANSACTIONS.
Section 14-540 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.