ID H0383

Amends Section 63-2516 to apply Idaho income tax act enforcement and collection procedures to cigarette tax administration, including deficiency notices, liens, and collection mechanisms.

Designates liens and proceedings under cigarette tax enforcement as "cigarette tax liens and proceedings" rather than income tax liens.

Amends Section 63-2563 to apply Idaho income tax act enforcement procedures to tobacco product taxes with similar terminology changes for "tobacco products tax liens and proceedings."

Establishes that only the State of Idaho is responsible for final judgments against the state tax commission in cigarette and tobacco product tax cases.

Specifies that cigarette and tobacco product tax refunds and judgments are paid from their respective refund funds.