A revenue officer may not use unfair or unconscionable means to collect or attempt to collect any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
(1)  The collection of any amount, including interest, penalty, fee, charge, or expense incidental to the principal obligation, unless such amount is permitted by law.

Terms Used In Idaho Code 63-4006

  • Communication: means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. See Idaho Code 63-4001
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Revenue officer: means any agent, officer or employee of the state tax commission assigned to:
    • Idaho Code 63-4001
  • Tax obligation: means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed. See Idaho Code 63-4001
    • (2)  The solicitation and acceptance by a revenue officer from any person of a check or other payment instrument postdated by more than five (5) days unless such person is notified in writing of the revenue officer’s intent to deposit such check or instrument not more than ten (10) nor less than three (3) business days prior to such deposit.
    (3)  The solicitation by a revenue officer of any postdated check or other postdated payment instrument for the purpose of threatening or instituting criminal prosecution.
    (4)  Threatening to deposit any postdated check or other postdated payment instrument prior to the date on such check or instrument.
    (5)  Causing charges to be made to any person for communications by concealment of the true purpose of the communication. Such charges include, but are not limited to, collect telephone and telegram fees.
    (6)  Taking or threatening to take any nonjudicial action to effect dispossession or disablement of property if:
    (a)  There is no present right to possession of the property claimed as collateral through an enforceable security interest;
    (b)  There is no present intention to take possession of the property; or
    (c)  The property is exempt by law from such dispossession or disablement.
    (7)  Communicating with a taxpayer regarding a tax obligation by postcard.