Idaho Code 63-3061A – Notice of Levy and Distraint
Current as of: 2023 | Check for updates
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(1) The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:
(a) Given in person;
(b) Left at the dwelling place or usual place of business of such person; or
(c) Sent by first class mail to such person’s last known address.
(2) Service may be made by other means, including electronic means as provided in chapter 50, title 28, Idaho Code, the uniform electronic transactions act, when agreed upon by the state tax commission and the party served.
Terms Used In Idaho Code 63-3061A
- person: includes a corporation as well as a natural person;
Idaho Code 73-114Property: includes both real and personal property. See Idaho Code 73-114 State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114