Section 45-1901 - PURPOSE AND SCOPE(1) The purpose of this chapter is to provide a system for filing notices of liens in favor of or enforced by the state of Idaho with the office of the secretary of state.(2) The scope of this chapter is limited to liens in the real and personal property of: (a) Taxpayers or other persons against whom the state tax commission has liens pursuant to title 63, Idaho Code, for unpaid personal or corporation income tax, sales tax, employee withholding taxes, fuel tax, or any other amounts due under statutes administered by the commission, plus interest, penalties and additional amounts;(b) Persons against whom the department of labor has liens pursuant to chapter 13, title 72, Idaho Code, for unpaid employment security contributions, plus interest and penalties;(c) Persons liable for overpayment of benefits against whom the department of labor has liens pursuant to chapter 13, title 72, Idaho Code, for overpayment of benefits, plus interest;(d) Persons against whom the department of labor has liens for wage claims pursuant to chapter 6, title 45, Idaho Code;(e) Individuals who are subject to liens for child support delinquency pursuant to chapter 12, title 7, Idaho Code; and(f) Individuals who are subject to liens pursuant to chapter 2, title 56, Idaho Code, for medical assistance, or the estates of such individuals.[45-1901, added 1997, ch. 205, sec. 1, p. 607; am. 1999, ch. 51, sec. 25, p. 128.]