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.