Idaho § 63-119 - Collection of tax by commercial collector
Full text of Idaho Idaho Statutes § 63-119 — Collection of tax by commercial collector, with citation guidance and answers to common questions.
§ 63-119. Collection of tax by commercial collector
(1) If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from moneys recovered.
(2) As used in this section, the term "qualified collection agency" means a person issued a permit under chapter 22, title 26 , Idaho Code, or under a similar licensing or permitting statute of another state or jurisdiction in which the person conducts business.
[63-119, added 2005, ch. 30, sec. 1, p. 141.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-119
What does Idaho Statutes § 63-119 cover?
Section 63-119 ("Collection of tax by commercial collector") 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 § 63-119?
A common citation format is "Idaho Statutes § 63-119" (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 § 63-119 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.