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

Collection And Enforcement

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

Idaho Code § 23-1322A — Collection And Enforcement.

TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 13 COUNTY OPTION KITCHEN AND TABLE WINE ACT 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 enforcement and collection of the tax imposed by this chapter, and said sections shall, for this purpose, be considered part of this act. Any reference to taxable year in the income tax act shall, for the purposes of this act, be considered a taxable period.

History:[23-1322A, added 1980, ch. 239, sec. 6, p. 558; am. 1984, ch. 105, sec. 4, p. 246; am. 2007, ch. 10, sec. 10, p. 20.]
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-0B3B75
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 23-1322A
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
2a990b511de5925a...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 23-1322A is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
Navigate Corpus — Idaho Code Title 23
◈ Provenance
boisestandard.org United States Idaho Idaho Code Title 23 Idaho Code § 23-1322A