23-1320. 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:
[23-1320, added 1988, ch. 182, sec. 4, p. 320.]
Structure Idaho Code
Title 23 - ALCOHOLIC BEVERAGES
Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT
Section 23-1301 - SHORT TITLE.
Section 23-1302 - PURPOSE AND CONSTRUCTION OF ACT.
Section 23-1303 - DEFINITIONS.
Section 23-1305 - RESTRICTIONS — AUTHORITY OF DIVISION PRESERVED.
Section 23-1306 - LICENSES REQUIRED — APPLICATION — ISSUANCE OR REFUSAL.
Section 23-1308 - QUALIFICATIONS FOR IMPORTER’S LICENSE.
Section 23-1308A - QUALIFICATIONS FOR WINERY LICENSE.
Section 23-1309 - RESTRICTIONS ON IMPORTATION AND DISTRIBUTION.
Section 23-1309A - SHIPMENT AND RECEIPT OF WINE AUTHORIZED — LABELING REQUIREMENT.
Section 23-1310 - STORAGE OR PURCHASE BY DISTRIBUTOR — FROM WHOM PURCHASED.
Section 23-1311 - SALES BY DISTRIBUTORS — RESTRICTIONS.
Section 23-1312 - BY THE DRINK LIQUOR RETAILERS MAY PURCHASE FROM DISTRIBUTORS.
Section 23-1313 - PURCHASES BY RETAILERS.
Section 23-1315 - LICENSE FEES — COUNTY RETAIL LICENSE FEES — COUNTY LICENSE REQUIRED FOR RETAILERS.
Section 23-1316 - EXPIRATION AND RENEWAL OF LICENSES.
Section 23-1317 - TRANSFER OF LICENSES — FEE — APPLICATION FOR APPROVAL.
Section 23-1318 - COUNTY AND CITY REGULATORY ORDINANCES AUTHORIZED.
Section 23-1320 - SECURITY FOR TAX.
Section 23-1322 - MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT.
Section 23-1322A - COLLECTION AND ENFORCEMENT.
Section 23-1323 - RULES AND REGULATIONS CONCERNING EXCISE TAX — POWER OF TAX COMMISSION.
Section 23-1324 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.
Section 23-1325 - FINANCIAL INTEREST IN OR AID TO RETAILERS PROHIBITED — CERTAIN AID PERMITTED.
Section 23-1325A - SERVICES PERMITTED INCIDENT TO STOCKING, ROTATION AND RESTOCKING OF WINE.
Section 23-1326 - CREDIT SALES TO RETAILERS PROHIBITED.
Section 23-1327 - SALE OF WINE IN ORIGINAL CONTAINER AND SIZE OF CONTAINERS.
Section 23-1328 - RETAILER’S NAME ON LABELS PROHIBITED — DISCRIMINATION AMONG RETAILERS PROHIBITED.
Section 23-1330 - RULES AND REGULATIONS BY DIRECTOR.
Section 23-1332 - SALE BY BY-THE-DRINK LIQUOR LICENSEES.
Section 23-1333 - OPEN OR UNSEALED CONTAINERS OF WINE IN MOTOR VEHICLES ON HIGHWAYS PROHIBITED.
Section 23-1334 - MINORS — AUTHORIZATION TO DELIVER.
Section 23-1335 - VIOLATIONS OF ACT MISDEMEANORS.
Section 23-1337 - ALCOHOL BEVERAGE CATERING PERMIT.
Section 23-1338 - WINE PRODUCT SERVICE AND SALES — SPONSORED EVENTS.