Idaho § 23-950 - Restriction against transfer of license
Full text of Idaho Idaho Statutes § 23-950 — Restriction against transfer of license, with citation guidance and answers to common questions.
§ 23-950. Restriction against transfer of license
(1) No license issued under the provisions of this chapter shall be renewed, transferred, assigned, leased or sold if:
(a) The state tax commission has notified the director and the licensee in writing that any tax imposed by chapters 30 and 36, title 63 , Idaho Code, interest, penalty, and additional amount, which has accrued as a result of the operation of the licensed premises has been assessed as that term is defined in section 63-3045A , Idaho Code, against the licensee or any person operating the licensed premises with the permission of the licensee; or
(b) The department of labor has notified the director and the licensee in writing that a lien has been filed against the licensee or any person operating the licensed premises with the permission of the licensee, as a result of the operation of the licensed premises securing amounts due pursuant to chapter 13, title 72 , Idaho Code.
(2) At such time as the state tax commission or the department of labor has notified the director and licensee as herein provided, the license issued for the premises the operation of which has resulted in the accrual of the tax for which the warrant or lien is outstanding shall be subject to levy and distraint pursuant to chapter 30, title 63 , Idaho Code, or seizure pursuant to section 72-1360A , Idaho Code.
[23-950, added 1981, ch. 6, sec. 1, p. 13; am. 1987, ch. 86, sec. 6, p. 164; am. 2005, ch. 5, sec. 1, p. 6; am. 2007, ch. 360, sec. 12, p. 1073.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 23-950
What does Idaho Statutes § 23-950 cover?
Section 23-950 ("Restriction against transfer of license") 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 § 23-950?
A common citation format is "Idaho Statutes § 23-950" (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 § 23-950 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.