Collection and enforcement
The collection and enforcement procedures provided by the Idaho income tax act,
63-3078, Idaho Code, shall apply and be available to the commission for the enforcement of
this act and collection of any amounts due under this act and said sections
shall, for this purpose, be considered 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 tobacco products 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
or satisfied out of the tobacco products tax refund fund.