IDAPA 34.05.06.602
Notice Of State Tax Lien
01. Filing. (3-25-22) a. Where to File. The Secretary of State accepts electronic filings from the Idaho Tax Commission pursuant to Chapter 19, Title 45, Idaho Code, and Title 63, Idaho Code. (3-25-22) b. Fee. None. (3-25-22) c. Duration. Five (5) years. (3-25-22) 02. Mechanics of Search. (3-25-22) a. Fee for Search. Six dollars ($6) for information only; (3-25-22) b. Combination Search Available with UCC Search: (3-25-22) i. Ten dollars ($10) for information; (3-25-22) ii. Sixteen dollars ($16) for information and copies. (3-25-22) 603. NOTICE OF OTHER LIEN IN FAVOR OF A GOVERNMENTAL BODY (NATURE AND DURATION). 01. State Agencies. Generally under Chapter 19, Title 45, Idaho Code. (3-25-22) a. Department of Commerce and Labor, Chapter 13, Title 72, Idaho Code (unemployment insurance- five year duration). (3-25-22) b. Department of Commerce and Labor, Chapter 6, Title 45, Idaho Code (wage claims-five (5) year duration). (3-25-22) c. Department of Health and Welfare, Chapter 12, Title 7, Idaho Code (child support-indefinite duration). (3-25-22) d. Department of Health and Welfare, Chapter 2, Title 56, Idaho Code (medical assistance-five (5) year duration). (3-25-22) 02. Counties. Chapter 35, Title 31, Idaho Code (indigent medical-indefinite duration). (3-25-22) 03. Mechanics of Search. (3-25-22) a. Fee for Search. Six dollars ($6) for information only; (3-25-22) b. Combination Search Available with UCC Search: (3-25-22) IDAHO ADMINISTRATIVE CODE IDAPA 34.05.06 Secretary of State Rules Governing Lien Filings Under the UCC Section 604 Page 19 i. Ten dollars ($10) for information; (3-25-22) ii. Sixteen dollars ($16) for information and copies. (3-25-22)