Title 23 — ALCOHOLIC BEVERAGES
13 chapters · 284 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…
Idaho Code § 23-406 Administrative expense
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23-406. Administrative expense. Claims for salaries, wages, and other compensation, premiums on official bonds, traveling and other expenses of the director and other officers and employees, and all other expenditures made by the division in the exercise of its powers hereunder s…
Idaho Code § 23-407 Deposit of revenue
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23-407. Deposit of revenue. It shall be the duty of all special distributors, officers, agents, and employees to report and pay over to the division, in such manner and pursuant to such rules as may be adopted by it, all revenues derived from the sale of alcoholic beverages, all …
Idaho Code § 23-408 Substance abuse treatment fund
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23-408. Substance abuse treatment fund. There is hereby created in the state treasury, the substance abuse treatment fund. Moneys remitted to the substance abuse treatment fund by the division and from the tax on beer and wine are intended to be utilized for substance abuse treat…
Idaho Code § 23-409 Drug and mental health court supervision fund
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23-409. Drug and mental health court supervision fund. There is hereby created in the state treasury, the drug and mental health court supervision fund. Moneys remitted to the drug and mental health court supervision fund by the division are intended to be utilized by the Idaho d…