(1) "Debtor" means a taxpayer or other person against whom there is a final unpaid tax assessment collectible by the state tax commission, a person against whom the department of labor has a lien for a wage claim, unpaid contributions or overpayment of benefits, an individual who is subject to a lien for child support delinquency, or an individual who is subject to a lien for medical assistance.
(2)  "Delivered" means transmission to and receipt by the secretary of state of a notice of lien or other notice in any medium to which the filing agency and the secretary of state have agreed.

Terms Used In Idaho Code 45-1902

  • labor: as used in this title shall include the cost of worker’s compensation and occupational disease compensation security required by the provisions of sections 72-301 through 72-304, Idaho Code, and amendments thereto, payment for which security has not been made. See Idaho Code 45-517
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • 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
    • (3)  "Filing agency" means the state tax commission, the department of labor or the department of health and welfare.
    (4)  "Person" means an individual, organization or legal entity.