63-119. COLLECTION OF TAX BY COMMERCIAL COLLECTOR. (1) If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from moneys recovered.
(2) As used in this section, the term "qualified collection agency" means a person issued a permit under chapter 22, title 26, Idaho Code, or under a similar licensing or permitting statute of another state or jurisdiction in which the person conducts business.
History:
[63-119, added 2005, ch. 30, sec. 1, p. 141.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 1 - DEPARTMENT OF REVENUE AND TAXATION
Section 63-101 - DEPARTMENT OF REVENUE AND TAXATION — STATE TAX COMMISSION — BOARD OF TAX APPEALS.
Section 63-102 - ORGANIZATION — CHAIRMAN — COMPENSATION — QUORUM — HEARINGS.
Section 63-103 - EMPLOYEES — COMPENSATION — EXPENSES.
Section 63-104 - HOLDING OTHER OFFICES.
Section 63-105 - POWERS AND DUTIES — GENERAL.
Section 63-105A - POWERS AND DUTIES — PROPERTY TAX.
Section 63-107 - PROCESS AND PROCEDURE BEFORE STATE TAX COMMISSION.
Section 63-108 - MEETING OF STATE TAX COMMISSION.
Section 63-109 - EQUALIZATION BY CATEGORIES — IDENTIFICATION AND REASSESSMENT.
Section 63-110 - PROPERTY AND SPECIAL TAXES.
Section 63-111 - CERTIFICATE BY CHAIRMAN — CHANGES IN ASSESSMENT.
Section 63-112 - PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT.
Section 63-113 - REPORTING WHOLE DOLLAR AMOUNTS.
Section 63-114 - FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF.
Section 63-115 - FILING OF ELECTRONIC RETURNS AND DOCUMENTS — ELECTRONIC FUNDS TRANSFERS.
Section 63-117 - PAYMENT OF TAXES BY CREDIT CARD AND OTHER COMMERCIALLY ACCEPTABLE MEANS.