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13 chapters · 281 sections in this title.
Idaho Code § 23-401 LIQUOR ACCOUNT CREATED
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23-401. LIQUOR ACCOUNT CREATED. The state treasurer shall be custodian of an account in the agency asset fund, which is hereby created, to be known as the "liquor account," into which shall be paid all revenues derived from sales of alcoholic beverages and other merchandise, exci…
Idaho Code § 23-402 APPROPRIATION
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23-402. APPROPRIATION. All moneys appropriated for, accruing to, or received by said fund are hereby appropriated for the purpose of this act for the purchase of alcoholic liquor, and the purchase of other nonalcohol merchandise sold through the division and payment of expenses o…
Idaho Code § 23-403 RESERVE
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23-403. RESERVE. No distribution of any surplus from the liquor fund shall be made as provided in the following section, unless there shall be moneys in said fund after setting aside and reserving the following: (a) Funds sufficient to pay all current obligations of the division.…
Idaho Code § 23-404 DISTRIBUTION OF MONEYS IN LIQUOR ACCOUNT
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23-404. DISTRIBUTION OF MONEYS IN LIQUOR ACCOUNT. (1) The moneys received into the liquor account shall be transferred or appropriated as follows: (a) An amount of money equal to the actual cost of purchase of alcoholic liquor and payment of expenses of administration and operati…