Idaho § 63-3055 - Release or subordination of income tax lien
Full text of Idaho Idaho Statutes § 63-3055 — Release or subordination of income tax lien, with citation guidance and answers to common questions.
§ 63-3055. Release or subordination of income tax lien
(1) The state tax commission may at any time release all or any portion of the property subject to the lien from the lien, or it may subordinate the lien to other liens if it determines:
(a) That the taxes, penalties or interests are sufficiently secured by a lien on other property of the taxpayer; or
(b) That the release or subordination of the lien will not endanger or jeopardize the collection of such taxes, penalties or interest; or
(c) That a surety bond or securities satisfactory to secure deposits of public funds have been posted, deposited or pledged with the state tax commission in an amount sufficient to secure the payment of such taxes, penalties, or interest; or
(d) All or a part of such taxes, penalties or interest have been paid.
A certificate by the state tax commission to the effect that any property has been released from the lien herein provided for, or that such lien has been subordinated to other liens, shall be conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate.
(2) If the tax commission determines that the filing of the notice of any lien was erroneous, the tax commission shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous. A lien is not an erroneous lien if it is accurate at the time the lien is filed.
(3) Where an officer or employee of the tax commission knowingly or negligently fails to release a notice of lien, a taxpayer may bring an action against the tax commission pursuant to section 63-3074 , Idaho Code, in district court seeking direct economic damages and costs. A taxpayer must first notify the tax commission that a release was not issued timely.
[63-3055, added 1959, ch. 299, sec. 55, p. 613; am. 1993, ch. 94, sec. 6, p. 234; am. 1994, ch. 172, sec. 4, p. 392.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3055
What does Idaho Statutes § 63-3055 cover?
Section 63-3055 ("Release or subordination of income tax lien") 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 § 63-3055?
A common citation format is "Idaho Statutes § 63-3055" (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 § 63-3055 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.