RETAIL SALE OF LIQUOR BY THE DRINK
23-950. Restriction against transfer of license. (1) No license issued under the provisions of this chapter shall be renewed, transferred, assigned, leased or sold if:
(a) The state tax commission has notified the director and the licensee in writing that any tax imposed by chapters 30 and 36, title 63, Idaho Code, interest, penalty, and additional amount, which has accrued as a result of the operation of the licensed premises has been assessed as that term is defined in section 63-3045A, Idaho Code, against the licensee or any person operating the licensed premises with the permission of the licensee; or
(b) The department of labor has notified the director and the licensee in writing that a lien has been filed against the licensee or any person operating the licensed premises with the permission of the licensee, as a result of the operation of the licensed premises securing amounts due pursuant to chapter 13, title 72, Idaho Code.
(2) At such time as the state tax commission or the department of labor has notified the director and licensee as herein provided, the license issued for the premises the operation of which has resulted in the accrual of the tax for which the warrant or lien is outstanding shall be subject to levy and distraint pursuant to chapter 30, title 63, Idaho Code, or seizure pursuant to section 72-1360A, Idaho Code.
[23-950, added 1981, ch. 6, sec. 1, p. 13; am. 1987, ch. 86, sec. 6, p. 164; am. 2005, ch. 5, sec. 1, p. 6; am. 2007, ch. 360, sec. 12, p. 1073.]
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