23-1049. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided hereafter, shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this act. In the case of persons habitually delinquent in their obligations under this act, the amount of the security shall not be greater than five (5) times the estimated average monthly amount payable by such persons pursuant to this act. The amount of the security may be increased or decreased by the state tax commission at any time, subject to the limitations set forth herein.
The state tax commission may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or the state of Idaho which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest or penalties due on any amount required to be collected. Notice of the sale must be given to the person who deposited the security at least ten (10) days before the sale. Such notice may be given personally or by mail addressed to the person at the address furnished to the state tax commission and as it appears in the records of the state tax commission. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.
History:
[23-1049, added 1988, ch. 182, sec. 2, p. 319.]
Structure Idaho Code
Title 23 - ALCOHOLIC BEVERAGES
Section 23-1001 - DEFINITIONS.
Section 23-1002 - ALCOHOLIC CONTENT.
Section 23-1003 - BREWERS’, DEALERS’ AND WHOLESALERS’ LICENSES.
Section 23-1004 - DEALERS’ LICENSE FEE.
Section 23-1005 - QUALIFICATIONS OF LICENSEES.
Section 23-1005A - TRANSFER OF LICENSE — FEE — APPLICATION FOR APPROVAL.
Section 23-1006 - RECORDS AND RETURNS OF LICENSEES — INVESTIGATIONS AND EXAMINATIONS.
Section 23-1008 - TAX — DISTRIBUTION — RULES — REPORTS.
Section 23-1009 - RETAILERS’ LOCAL LICENSES.
Section 23-1011 - ISSUANCE OF LICENSES.
Section 23-1011A - OFFICERS MAY EXAMINE PREMISES.
Section 23-1011B - BARS OR TAVERNS NOT ALLOWED NEAR CHURCHES OR SCHOOLS — EXCEPTIONS.
Section 23-1012 - HOURS OF SALE.
Section 23-1013 - RESTRICTIONS CONCERNING AGE.
Section 23-1014 - LICENSE FEES.
Section 23-1015 - COUNTY RETAILERS’ LICENSE, WHEN REQUIRED, PROCEDURE.
Section 23-1016 - MUNICIPAL LICENSE ALSO REQUIRED — PROCEDURE.
Section 23-1017 - INTENTION OF PRECEDING SECTION.
Section 23-1018 - SALE OF KEG BEER — PENALTIES.
Section 23-1022 - SEPARABILITY.
Section 23-1023 - BEER — AUTHORIZATION TO DELIVER.
Section 23-1024 - FALSE REPRESENTATION AS BEING TWENTY-ONE OR MORE YEARS OF AGE A MISDEMEANOR.
Section 23-1025 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.
Section 23-1027 - CERTIFICATE OF APPROVAL REQUIRED OF MANUFACTURER.
Section 23-1028 - WAREHOUSE AND RECORDS OF WHOLESALERS AND DEALERS.
Section 23-1029 - POSTING OF PRICES.
Section 23-1030 - SIZE OF CONTAINERS.
Section 23-1031 - EXTENSION OF CREDIT.
Section 23-1032 - FINANCIAL INTEREST IN DEALER OR WHOLESALER PROHIBITED.
Section 23-1033 - FINANCIAL INTEREST IN OR AID TO RETAILERS PROHIBITED — CERTAIN AID PERMITTED.
Section 23-1034 - SANITATION RULES FOR RETAILERS.
Section 23-1035 - RETAILER’S SIGNS.
Section 23-1036 - TAP MARKERS.
Section 23-1037A - LICENSES — SUSPENSION OR REVOCATION FOR VIOLATION OF OBSCENITY LAWS.
Section 23-1038 - SUSPENSION, REVOCATION, AND REFUSAL TO RENEW LICENSES.
Section 23-1042 - PROCEDURE FOR OTHER LICENSING AUTHORITIES.
Section 23-1043 - NOTICE OF REVOCATION OR SUSPENSION TO OTHER LICENSING AUTHORITIES.
Section 23-1044 - PROCEDURE ON REFUSAL TO GRANT LICENSE.
Section 23-1046 - SEPARABILITY.
Section 23-1047 - PAYMENT OF TAXES ON BEER.
Section 23-1048 - LIABILITY FOR PAYMENT OF TAXES ON BEER.
Section 23-1049 - SECURITY FOR TAX.
Section 23-1050A - COLLECTION AND ENFORCEMENT.
Section 23-1051 - REGULATIONS.
Section 23-1052 - LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX.
Section 23-1053 - AUDITS OF RECORDS OF LICENSEE.
Section 23-1054 - REFUND OF TAXES.
Section 23-1055 - UNLAWFUL SALE, PURCHASES AND ACTS.
Section 23-1056 - USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED.