Idaho § 45-1904 - Notice of lien - Content - Delivery
Full text of Idaho Idaho Statutes § 45-1904 — Notice of lien - Content - Delivery, with citation guidance and answers to common questions.
§ 45-1904. Notice of lien - Content - Delivery
(1) The notice of lien shall include:
(a) The name and last known address of the debtor;
(b) The name and address of the filing agency;
(c) The basis for the lien, including, but not limited to, income tax, sales tax, employment security contributions, payments in lieu of contributions, overpayment of benefits, wage claims, a child support delinquency or medical assistance;
(d) Such other information as may be required by the relevant provisions under which the lien was created and attached, or as may be agreed by the filing agency and the secretary of state.
(2) The notice of lien will be delivered to and receipt will be acknowledged by the secretary of state in a medium and format to which the filing agency and the secretary of state have agreed.
(3) Each notice of lien shall be authenticated by the filing agency in a manner to which the filing agency and the secretary of state have agreed.
(4) A notice of lien is filed when it complies with subsection (1) of this section and has been delivered to and receipt acknowledged by the secretary of state.
[45-1904, added 1997, ch. 205, sec. 1, p. 608; am. 1999, ch. 51, sec. 28, p. 129.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 45-1904
What does Idaho Statutes § 45-1904 cover?
Section 45-1904 ("Notice of lien - Content - Delivery") 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 § 45-1904?
A common citation format is "Idaho Statutes § 45-1904" (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 § 45-1904 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.