Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3065A

Jurisdiction Over Nonresidents

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

Idaho Code § 63-3065A — Jurisdiction Over Nonresidents.

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3065A. Jurisdiction over nonresidents. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court having jurisdiction of the subject matter or in personam jurisdiction of such person in any action for taxes, penalty and interest owed the state tax commission. Notice shall be given and the action shall proceed in accordance with the applicable rules and statutes regulating civil procedure. In the event such notice shall be by publication, notice shall also be mailed by certified mail to such person at his last known address.

History:[I.C., sec. 63-3065A, as added by 1961, ch. 328, sec. 25, p. 622; am. 1996, ch. 42, sec. 2, p. 113.]
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-B0E2B6
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3065A
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
f7cea812ecb57119...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3065A is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-3065A