Idaho § 63-3074 - Actions against state of Idaho
Full text of Idaho Idaho Statutes § 63-3074 — Actions against state of Idaho, with citation guidance and answers to common questions.
§ 63-3074. Actions against state of Idaho
The state tax commission may be made a party defendant in a civil action by any person aggrieved under this chapter or any other chapter in which this section is expressly incorporated by reference by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final money judgment secured against the state tax commission, and said judgment shall be paid or satisfied out of the state refund fund created by section 63-3067 , Idaho Code. No seizure or sale shall be considered unlawful if it occurs in the collection of any deficiency which was included in the person’s tax return or asserted in a notice of deficiency determination pursuant to section 63-3045 or 63-3629 , Idaho Code, or in a jeopardy assessment pursuant to the provisions of section 63-3629 or 63-3065 , Idaho Code.
[63-3074, added 1959, ch. 299, sec. 74, p. 613; am. 1971, ch. 214, sec. 3, p. 936; am. 1993, ch. 3, sec. 6, p. 15.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3074
What does Idaho Statutes § 63-3074 cover?
Section 63-3074 ("Actions against state of Idaho") 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 § 63-3074?
A common citation format is "Idaho Statutes § 63-3074" (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 § 63-3074 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.