13 chapters · 281 sections in this title.
Idaho Code § 23-1322 Monthly reports of sales — Payment of excise tax with report
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23-1322. Monthly reports of sales — Payment of excise tax with report. Each person liable for the payment of taxes on wine as provided for in section 23-1319, Idaho Code, shall, on or before the fifteenth day of each month, or for such other period as the state tax commission may…
Idaho Code § 23-1322A Collection and enforcement
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23-1322A. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforceme…
Idaho Code § 23-1323 Rules and regulations concerning excise tax — Power of tax commission
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23-1323. Rules and regulations concerning excise tax — Power of tax commission. The state tax commission shall be, and it is hereby authorized to adopt and promulgate such rules and regulations as it may be necessary to assure payment of taxes on wine, including but not limited t…
Idaho Code § 23-1324 license and transfer fees — alcohol beverage control fund
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23-1324. license and transfer fees — alcohol beverage control fund. All moneys from license and transfer fees that are collected by the director pursuant to the provisions of this chapter shall be paid over to the state treasurer for deposit in the alcohol beverage control fund c…