Idaho § 63-3061A - Notice of levy and distraint
Full text of Idaho Idaho Statutes § 63-3061A — Notice of levy and distraint, with citation guidance and answers to common questions.
§ 63-3061A. Notice of levy and distraint
The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:
(1) Given in person;
(2) Left at the dwelling place or usual place of business of such person;
(3) Sent by first class mail to such person’s last known address; or
(4) Delivered through secure electronic communication.
[63-3061A, added 2012, ch. 6, sec. 2, p. 10; am. 2026, ch. 153, sec. 7, p. 702.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3061A
What does Idaho Statutes § 63-3061A cover?
Section 63-3061A ("Notice of levy and distraint") 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 § 63-3061A?
A common citation format is "Idaho Statutes § 63-3061A" (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 § 63-3061A 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.