Idaho § 45-1902 - Definitions
Full text of Idaho Idaho Statutes § 45-1902 — Definitions, with citation guidance and answers to common questions.
§ 45-1902. Definitions
(1) "Debtor" means a taxpayer or other person against whom there is a final unpaid tax assessment collectible by the state tax commission, a person against whom the department of labor has a lien for a wage claim, unpaid contributions or overpayment of benefits, an individual who is subject to a lien for child support delinquency, or an individual who is subject to a lien for medical assistance.
(2) "Delivered" means transmission to and receipt by the secretary of state of a notice of lien or other notice in any medium to which the filing agency and the secretary of state have agreed.
(3) "Filing agency" means the state tax commission, the department of labor or the department of health and welfare.
(4) "Person" means an individual, organization or legal entity.
[45-1902, added 1997, ch. 205, sec. 1, p. 608; am. 1999, ch. 51, sec. 26, p. 128.]
Frequently Asked Questions About Idaho § 45-1902
What does Idaho Statutes § 45-1902 cover?
Section 45-1902 ("Definitions") 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 § 45-1902?
A common citation format is "Idaho Statutes § 45-1902" (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 § 45-1902 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.