Idaho § 45-1901 - Purpose and scope
Full text of Idaho Idaho Statutes § 45-1901 — Purpose and scope, with citation guidance and answers to common questions.
§ 45-1901. Purpose and scope
(1) The purpose of this chapter is to provide a system for filing notices of liens in favor of or enforced by the state of Idaho with the office of the secretary of state.
(2) The scope of this chapter is limited to liens in the real and personal property of:
(a) Taxpayers or other persons against whom the state tax commission has liens pursuant to title 63 , Idaho Code, for unpaid personal or corporation income tax, sales tax, employee withholding taxes, fuel tax, or any other amounts due under statutes administered by the commission, plus interest, penalties and additional amounts;
(b) Persons against whom the department of labor has liens pursuant to chapter 13, title 72 , Idaho Code, for unpaid employment security contributions, plus interest and penalties;
(c) Persons liable for overpayment of benefits against whom the department of labor has liens pursuant to chapter 13, title 72 , Idaho Code, for overpayment of benefits, plus interest;
(d) Persons against whom the department of labor has liens for wage claims pursuant to chapter 6, title 45 , Idaho Code;
(e) Individuals who are subject to liens for child support delinquency pursuant to chapter 12, title 7 , Idaho Code; and
(f) Individuals who are subject to liens pursuant to chapter 2, title 56 , Idaho Code, for medical assistance, or the estates of such individuals.
[45-1901, added 1997, ch. 205, sec. 1, p. 607; am. 1999, ch. 51, sec. 25, p. 128.]
Frequently Asked Questions About Idaho § 45-1901
What does Idaho Statutes § 45-1901 cover?
Section 45-1901 ("Purpose and scope") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 45-1901?
A common citation format is "Idaho Statutes § 45-1901" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 45-1901 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.