Idaho Code
Idaho Code

Idaho Code § 72-1355 (2026)

Collection by suit. 

✓ current as of May 2026
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Collection by suit. 

(1) Civil actions in the district court may be brought to collect any amount due under the employment security law of this state or any other state or the federal government in the same manner provided by law for collection of debt. Any person found liable for any amount due under this chapter shall pay the costs of such action. No proceeding or action shall be maintained and no writ or process shall be issued by any court which has the purpose or effect of delaying the collection of any amounts due under this chapter or substituting any collection procedure for those prescribed in this chapter.

(2)  Any person who fails to comply with section 72-1349 or 72-1349A, Idaho Code, for a period of thirty (30) days or more may be enjoined by the district court of any county in which such person does business from carrying on his business while such delinquency continues.
(3)  All proceedings in the courts are to be brought by the director in the name of the state of Idaho.
Notes of Decisions
Cited in 5 cases, 1952–2003 · leading case: Beale v. State, Dep't of Labor, 79 P.3d 715 (Idaho 2003).
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Beale v. State, Dep't of Labor, 79 P.3d 715 (Idaho 2003). · cites it 4× “When the Department determined that the Beales owed unemployment insurance contributions, it could have sought to collect such sums either by filing a lawsuit under Idaho Code § 72-1355 or by commencing administrative proceedings under Idaho Code § 72-1353 .”
State v. Concrete Processors, Inc., 379 P.2d 89 (Idaho 1963). · cites it 2× “Defendant urges that I.C. § 72-1355 (c) is unconstitutional. The following is the questioned portion of the statute: “ * * * No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state which has…”
Link's Sch. of Bus., Inc. v. Emp. Sec. Agency, 380 P.2d 506 (Idaho 1963). · cites it 2× “, § 72-1355. It is implicit in the foregoing that the director of the Employment Security Agency may pay the costs of the prevailing party in litigation commenced by or directed against the Agency as an incident to the Administration of the Employment Security Law.”
In Re Markham's, Inc., 316 P.2d 553 (Idaho 1957). · cites it 2× “Section 72-1355 I.C. provides for collection by civil action.”
Saccomano v. North Idaho Shingle Co., 252 P.2d 518 (Idaho 1952). · cites it 4× “Title 26, § 276(c); Section 72-1355 Idaho Code. There was no concealment from the court at the foreclosure trial of their purchase of the Company, because they had not bought it.”
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