Idaho Code § 63-3061A: Notice of levy and distraint.

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:

(1) Given in person;

(2) Left at the dwelling place or usual place of business of such person;

(3) Sent by first class mail to such person’s last known address; or

(4) Delivered through secure electronic communication.