Mandate to compel return.
(a) If a taxpayer fails to file a return within sixty (60) days of the time prescribed by this chapter, a district judge of the county within which the taxpayer resides or has its principal place of business or of Ada county in the case of a nonresident taxpayer or one having its principal place of business outside the state, upon petition of the state tax commission, shall issue a writ of mandate requiring the person to file a return. The petition shall be returnable not later than twenty-eight (28) days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case, consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. Proceedings upon such suits shall be in accordance with chapter 3, title 7, Idaho Code.
(b) Nothing in this section shall limit the remedies otherwise available to the state tax commission under this chapter or any other laws of this state.
Notes of Decisions
Idaho State Tax Comm'n v. Payton, 688 P.2d 1163 (Idaho 1984).
· cites it 6× “Payton and received no response, it brought this action, a Petition for a Writ of Mandate pursuant to I.C. § 63-3030A. After a hearing on the matter, at which both parties presented oral argument and were allowed to file briefs (Mr.”
Mitchell v. Agents of the State, 670 P.2d 520 (Idaho 1983).
· cites it 2× “Thereafter, on June 1,1983, petitioner filed a Notice of New Matter and Demand for Time in which he alleged that he needed time to prepare contentions as to invalidity of giving Idaho Code 63-3030A retroactive effect. Thereafter, on June 22, 1983, a hearing was had on a contempt…”
State Tax Comm'n v. Grunsted (Idaho Ct. App. 2013).
· cites it 2× “After several other proceedings not relevant to this case, the Commission moved for summary 1 judgment requesting the district court to issue a writ of mandate pursuant to I.C. § 63-3030A to compel Grunsted to file his tax returns.”
State v. Gibson, 760 P.2d 1187 (Idaho Ct. App. 1988).
· cites it 2× “The magistrate also expressed a view that I.C. § 63-3030A, which permits a district court to enter a writ of mandate compelling the filing of a delinquent return, was the state’s exclusive remedy for a taxpayer’s failure to file.”
Idaho State Tax Comm'n v. Beacom, 961 P.2d 660 (Idaho Ct. App. 1998).
· cites it 2× “BACKGROUND In January 1996, the Idaho State Tax Commission (the Commission) petitioned the district court pursuant to Idaho Code Section 63-3030A for a writ of mandate requiring Gary Bruce Beaeom to file state income tax returns for 1992, 1993, and 1994.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.