Idaho Statutes Title 63. Revenue and Taxation § 63-3061A. Notice of levy and distraint

(1) The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:

(2) Service may be made by other means, including electronic means as provided in chapter 50, title 28, Idaho Code, the uniform electronic transactions act, when agreed upon by the state tax commission and the party served.