Idaho § 63-3635 - Collection and enforcement
Full text of Idaho Idaho Statutes § 63-3635 — Collection and enforcement, with citation guidance and answers to common questions.
§ 63-3635. Collection and enforcement
The collection and enforcement procedures provided by the Idaho Income Tax Act, sections 63-3030A , 63-3038 , 63-3039 , 63-3040 , 63-3042 , 63-3043 , 63-3044 , 63-3045B , 63-3047 , 63-3048 , 63-3049 , 63-3050 through 63-3064 , 63-3065A , 63-3071 and 63-3074 , Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and collection of any amounts due under this act, and said sections shall, for this purpose, be considered part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement or collection under this act, be described as sales and use tax liens and proceedings.
[63-3635, added 1965, ch. 195, sec. 35, p. 408; am. 1982, ch. 279, sec. 2, p. 711; am. 1991, ch. 2, sec. 5, p. 15; am. 1993, ch. 26, sec. 8, p. 92; am. 1995, ch. 54, sec. 7, p. 127; am. 1996, ch. 46, sec. 16, p. 139.]
Frequently Asked Questions About Idaho § 63-3635
What does Idaho Statutes § 63-3635 cover?
Section 63-3635 ("Collection and enforcement") 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 § 63-3635?
A common citation format is "Idaho Statutes § 63-3635" (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 § 63-3635 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.