Idaho State Statutes - Idaho Attorney Directory

(1) The collection and enforcement
procedures available to the Idaho state tax commission provided by the Idaho
income tax act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042 through
63-3045A, 63-3047 through 63-3065A, 63-3068, 63-3070, 63-3071, 63-3072,
63-3073 and 63-3078, Idaho Code, as they now exist or as they may subsequently
be amended, shall apply and be available to the department of environmental
quality for the enforcement of the commercial disposal fee and for the
assessment and collection of any amounts due thereunder. Said sections shall,
for the aforementioned purposes, be considered part of this chapter and
wherever liens or any other proceedings are defined as income tax liens or
proceedings, they shall, when applied in enforcement or collection under this
chapter, be described as commercial disposal fee liens and proceedings.
(2) The department of environmental quality may be made a party defendant
in any action at law or in equity by any person aggrieved by the unlawful
seizure or sale of his property, or in any suit for refund or to recover an
overpayment, but only the state of Idaho shall be responsible for any final
judgment secured against the department of environmental quality and said
judgment shall be paid or satisfied out of the general fund of the state.

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