Whenever any property which is seized and sold by virtue of the foregoing provisions is not sufficient to satisfy the claim of the state for which distraint or seizure is made, the sheriff or agent of the state tax commission, may thereafter, and as often as the same may be necessary, proceed to seize and sell in like manner any other property liable to seizure of the taxpayer against whom such claim exists, until the amount due from such taxpayer, together with all expenses, is fully paid.
Idaho Code § 63-3061
Successive seizures
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 299, § 61, p. 613; am. 1961, ch. 328, § 22, p. 622; am. 2004, ch. 28, § 5, p. 45.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.