Idaho § 63-4004 - Harassment or abuse
Full text of Idaho Idaho Statutes § 63-4004 — Harassment or abuse, with citation guidance and answers to common questions.
§ 63-4004. Harassment or abuse
(1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
(a) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.
(b) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
(c) The publication of a list of persons who allegedly refuse to pay tax obligations.
(d) Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.
(e) The placement of telephone calls without meaningful disclosure of the caller’s identity except in connection with a criminal investigation.
(2) The mailing or service of any notice or other document required or authorized by law as a part of the administration and collection of a tax is not prohibited in this section.
[63-4004, added 1993, ch. 94, sec. 14, p. 241; am. 1994, ch. 172, sec. 9, p. 396.]
Frequently Asked Questions About Idaho § 63-4004
What does Idaho Statutes § 63-4004 cover?
Section 63-4004 ("Harassment or abuse") 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 § 63-4004?
A common citation format is "Idaho Statutes § 63-4004" (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 § 63-4004 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.