Idaho State Statutes - Idaho Attorney Directory

63-4208 - COMMISSION TO ADMINISTER TAX -- JEOPARDY ASSESSMENT -- INAPPLICABILITY OF HOMESTEAD EXEMPTION -- BURDEN OF PROOF -- OTHER SECTIONS APPLICABLE

COMMISSION TO ADMINISTER TAX -- JEOPARDY ASSESSMENT --
INAPPLICABILITY OF HOMESTEAD EXEMPTION -- BURDEN OF PROOF -- OTHER SECTIONS
APPLICABLE. (1) The commission shall administer the provisions of this chapter
and may adopt rules necessary to enforce the provisions of this chapter.
(2) (a) Upon the discovery of a controlled substance not bearing valid
stamps or other official indicia required in this chapter, the commission
shall make a jeopardy determination assessing the taxes and penalties
against the person subject to the illegal drug taxes. The determination
shall be made upon personal knowledge or information available to the
commission. Written notice of the amount of the tax and penalty and demand
for immediate payment shall be mailed, by certified or registered mail, to
the last known address of, or served in person upon, the person subject to
the illegal drug taxes and penalties. Upon giving notice and demand,
collection procedures as provided in sections 63-3050 through 63-3064 and
63-3065A, Idaho Code, may be instituted immediately.
(b) A person aggrieved by a jeopardy assessment may, within thirty (30)
days after mailing or service of the notice of the jeopardy assessment,
petition the commission for a redetermination of the assessment.
Collection procedures shall not be stayed pending the redetermination
unless a bond in double the amount of the assessment is filed with the
commission. If a petition for redetermination is not filed within the
thirty (30) day period, the jeopardy assessment becomes final.
(c) If a petition for redetermination is filed within the thirty (30) day
period, the commission shall redetermine the petition and if requested
shall give the petitioner a reasonable opportunity to be heard. The
redetermination shall proceed in accordance with the procedures
established for redetermining notices of deficiency determination under
section 63-3045, Idaho Code. The commission shall mail, by certified mail,
or personally serve the petitioner the redetermination decision. A
decision redetermining a jeopardy assessment becomes final thirty (30)
days after mailing or service of the decision. A person aggrieved by a
redetermination by the state tax commission may seek review of that
redetermination as provided in section 63-3049, Idaho Code, as limited by
this provision.
(d) No property seized pursuant to a jeopardy assessment shall be sold
until an assessment becomes final, provided, such property can be sold:
(i) If its owner consents;
(ii) If the expenses of maintenance of the property will gravely
reduce the net proceeds of its sale; or
(iii) If the property is perishable.
(3) A homestead exemption provided in chapter 10, title 55, Idaho Code,
shall not exempt real property from a lien for illegal drug taxes imposed in
this chapter.
(4) Any taxes and penalties assessed by the commission are presumed to be
valid and correct. The burden is on the taxpayer to show their incorrectness
or invalidity. The unlawful possession of any controlled substance not bearing
valid stamps or other official indicia required in this chapter is an act
prejudicing the collection of the tax imposed in this chapter. No specific
finding of jeopardy by the commission is required to authorize the use of the
jeopardy assessment procedure provided in this section.
(5) At any time within one (1) year after the imposition of a jeopardy
assessment pursuant to subsection (2)(a) of this section, the commission, if
it determines that the jeopardy assessment was not issued for the full amount
of tax due under this chapter, may issue to the person liable for the tax
under this chapter a notice of deficiency determination in the manner provided
in section 63-3045, Idaho Code, for such additional amount. The provisions of
subsection (2)(c) of this section shall apply to a notice issued under the
provisions of this subsection.
(6) In addition to the enforcement and penalty provisions of this
chapter, sections 63-3038, 63-3039, 63-3042, 63-3043, 63-3047 and 63-3048,
Idaho Code, shall apply and be available to the state tax commission for the
enforcement of the provisions of this chapter for the assessment and
collection of any amounts due and said sections shall be considered to be a
part of this chapter.

Click here to visit the Official Idaho State Statutes