Idaho Code § 63-3630
If the state tax commission finds that a taxpayer is about to depart from the state of Idaho or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for the taxable period or any taxes unless such proceedings be brought without delay, the state tax commission shall thereupon make a determination of the tax or amount of tax, together with interest or penalty, required to be collected, noting that fact upon the determination. Upon giving notice and demand, the amount determined shall be immediately due and payable. In any proceeding in court brought to enforce payment of taxes made due and payable by virture [virtue] of the provisions of this section, the finding of the state tax commission, made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayers design.
Collection procedures may be instituted immediately. Any taxpayer deeming himself aggrieved may, within thirty (30) days of receipt of notice, petition to the state tax commission for a redetermination upon payment of the tax together with interest and penalty demanded by the assessment to the state tax commission.
Idaho Code § 63-3630