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Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3051

Property Subject To Lien

Ch. 30 — INCOME TAX
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-3051 — Property Subject To Lien.

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3051. Property subject to lien. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount of such tax, including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state of Idaho upon all property and rights to property, whether real or personal, belonging to such person or acquired afterwards and before the lien expires. Such lien shall not be valid as against any mortgagee or other lienholder, pledgee, secured party, purchaser, or judgment lienor until notice thereof has been filed in the office of the secretary of state in the form and manner provided in chapter 19, title 45 , Idaho Code.

History:[63-3051, added 1959, ch. 299, sec. 51, p. 613; am. 1987, ch. 86, sec. 2, p. 162; am. 1994, ch. 42, sec. 1, p. 70; am. 1997, ch. 205, sec. 4, p. 615.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-728CAC
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3051
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
a89a4fd4df42ff05...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3051 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 63
← Idaho Code § 63-3050A Idaho Code § 63-3055 →
Ch. 30 — INCOME TAX
Idaho Code § 63-3001Idaho Code § 63-3002Idaho Code § 63-3003Idaho Code § 63-3004Idaho Code § 63-3005Idaho Code § 63-3006Idaho Code § 63-3006AIdaho Code § 63-3006BIdaho Code § 63-3006CIdaho Code § 63-3007Idaho Code § 63-3008Idaho Code § 63-3009Idaho Code § 63-3010Idaho Code § 63-3011Idaho Code § 63-3011AIdaho Code § 63-3011BIdaho Code § 63-3011CIdaho Code § 63-3012Idaho Code § 63-3013Idaho Code § 63-3013AIdaho Code § 63-3014Idaho Code § 63-3015Idaho Code § 63-3016Idaho Code § 63-3017Idaho Code § 63-3018Idaho Code § 63-3020Idaho Code § 63-3021Idaho Code § 63-3021AIdaho Code § 63-3022Idaho Code § 63-3022A
Idaho Code — public domain ← Idaho Code Index
◈ Provenance
boisestandard.org → United States → Idaho → Idaho Code → Title 63 → Idaho Code § 63-3051