(1) Debts, moneys and credits due or owing by the state of Idaho to any person whomsoever, except an elective official of the state of Idaho, shall be subject to execution and garnishment after final judgment against such person for the satisfaction of such judgment by service by the sheriff of the debtor’s county of residence in Idaho, upon the state controller of a copy of the writ of execution and a notice of garnishment signed by such officer in duplicate. The state controller shall at the time of such service collect a fee of ten dollars ($10.00) therefor from said officer. The state controller shall thereafter have a period of thirty (30) days in which to answer said notice of garnishment. The state controller shall pay, in the usual manner provided by law to the officer serving said writ of execution and notice of judgment, the amount necessary to satisfy said judgment excluding any exemption as provided by law. The officer’s receipt therefor shall be a sufficient release of the state of Idaho and the state controller, of said claim of such person.
(2)  The tax refund of any taxpayer may be subject to execution and garnishment under this section. In the case of garnishment of a tax refund due to a taxpayer, the plaintiff or his attorney shall provide in the written instructions to the Ada county sheriff the full name and social security number of the taxpayer subject to the garnishment, that shall be served with the writ of execution and notice of garnishment. The Ada county sheriff, state controller and state tax commission shall cooperate as necessary, including the sharing of garnishee information, in order to carry out the garnishment of a tax refund as provided in this section.

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Terms Used In Idaho Code 11-718

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Garnishee: means a person or institution that is indebted to or is in possession of property, money or credits of a debtor whose property has been subjected to garnishment. See Idaho Code 11-701
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Garnishment: means a judicial proceeding in which a creditor or potential creditor asks the court to order a third party who is indebted to, or is in possession of, property, money or credits of the debtor to turn over to the creditor any of the debtor’s property, money or credits held by that third party. See Idaho Code 11-701
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See Idaho Code 73-114
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • (3)  Notwithstanding any provision in this title to the contrary, in the case of garnishment of a tax refund due to a taxpayer, the state controller shall hold the writ for a period of one hundred fifty (150) days after service or until the date it is determined that a refund is due the taxpayer, whichever occurs first, at which time the state controller shall thereafter have a period of thirty (30) days in which to answer such notice of garnishment. The Ada county sheriff shall file a return on the writ as soon as practicable after receipt of the state controller’s answer, but if no answer is received from the state controller by one hundred ninety (190) days after service, the sheriff shall file a final return to that effect and close the garnishment.