Idaho Statutes Title 14. Estates of Decedents § 14-5-1201. Action to enforce liability

(1) If a determination under section 14-5-1002, Idaho Code, becomes final and is not subject to administrative review, the administrator may commence an action in state district court in Ada county, Boise, Idaho, or in an appropriate court of another state to enforce the determination and secure payment or delivery of past due, unpaid, or undelivered property. The action must be brought no later than three (3) years after the determination becomes final.

(2) In an action under subsection (1) of this section, if no court in this state has jurisdiction over the defendant, the administrator may commence an action in any court having jurisdiction over the defendant.

(3) The collection and enforcement procedures provided by sections 63-3042 through 63-3065A, Idaho Code, but excluding section 63-3045(7), Idaho Code, shall apply and be available to the state treasurer for enforcement of the provisions of this chapter. Collection of any property required to be transferred shall be treated in the same manner as taxes due to the state of Idaho. Wherever liens or any other proceedings are defined as income tax liens or proceedings, they shall, when applied in enforcement of this chapter, be described as unclaimed property liens and proceedings.