63-2516

Collection and enforcement -- Actions against state of Idaho

In addition to the enforcement and penalty provisions in this act otherwise provided, the deficiency in tax and notice of deficiency as well as the collection and enforcement procedures provided by the Idaho income tax act, sections 63-3030A , 63-3038 , 63-3039 , 63-3040 , 63-3042 , 63-3043 , 63-3044 , 63-3045 , 63-3045A , 63-3046 , 63-3047 , 63-3048 through 63-3065 , 63-3068 , 63-3071 , 63-3073 , 63-3075 and 63-3078, Idaho Code , shall apply and be available to the state tax commission for enforcement of the provisions of this act and the assessment and collection of any amounts due, and said sections shall for this purpose be considered a part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings they shall, when applied in enforcement or collection under this act, be described as cigarette tax liens and proceedings.  Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.
The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid as provided for payment of cigarette tax refunds.