Idaho State Statutes - Idaho Attorney Directory

The
collection and enforcement procedures provided by the Idaho income tax act,
sections 63-3038, 63-3039, and 63-3042 through 63-3065A, Idaho Code, shall
apply and be available to the state tax commission for enforcement of the
provisions of this chapter and collection of any property required to be
transferred shall be treated in the same manner as taxes due the state of
Idaho, and wherever liens or any other proceedings are defined as income tax
liens or proceedings, they shall, when applied in enforcement of this chapter,
be described as unclaimed property liens and proceedings.

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