Idaho Code · Title 23 · Alcoholic Beverages
Idaho Code § 23-1322

Monthly Reports Of Sales — Payment Of Excise Tax With Report

Ch. 13 — COUNTY OPTION KITCHEN AND TABLE WINE ACT
Idaho Code ● ACTIVE State Law Title 23
Statutory Text

Idaho Code § 23-1322 — Monthly Reports Of Sales — Payment Of Excise Tax With Report.

TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 13 COUNTY OPTION KITCHEN AND TABLE WINE ACT 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 prescribe by rule, file a written report with the state tax commission showing all sales of wine for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sale shall be paid by the person liable therefor at the time such report is filed.

History:[23-1322, added 1971, ch. 156, sec. 22, p. 760; am. 2009, ch. 4, sec. 2, p. 6.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC23-SEC-0D6313
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 23-1322
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
04b178e46c6707d7...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 23-1322 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 23 Idaho Code § 23-1322