Jeopardy Determination

Section 63-3630, Idaho Code If collection of any part of a tax is to be paid to the state, or if any determination or redetermination will be jeopardized by delay, the Tax Commission will make a determination of the tax or amount to be collected. The need for expeditious procedure and the amount of mandated security upon the assessment will be noted. The amount determined to be due to the state is immediately payable. If it isn’t paid immediately after service of notice of the deficiency, it may be recorded as a final assessment and collected by judgment processes or through use of any collection procedure available to the Tax Commission’s office. Hearings and other procedures will then proceed in accordance with the applicable procedures. (7-1-26) 121. (RESERVED)