Section 23-1320 – SECURITY FOR TAX.
23-1320. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided […]
Section 23-1307A – WINE BY THE DRINK ESTABLISHMENT NOT ALLOWED NEAR CHURCHES OR SCHOOLS — EXCEPTIONS.
23-1307A. WINE BY THE DRINK ESTABLISHMENT NOT ALLOWED NEAR CHURCHES OR SCHOOLS — EXCEPTIONS. No wine by the drink license shall be issued for any place, where wine is sold or dispensed to be consumed on the premises, whether conducted for pleasure or profit, that is within three hundred (300) feet of any public school, […]
Section 23-1322 – MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT.
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 […]
Section 23-1308 – QUALIFICATIONS FOR IMPORTER’S LICENSE.
23-1308. QUALIFICATIONS FOR IMPORTER’S LICENSE. No wine importer’s license shall be issued to an applicant who at the time of making the application: (a) Has not executed an agreement in writing with the director that such importer and every person employed by it or acting as its agents other than distributors and retailers, will faithfully […]
Section 23-1322A – COLLECTION AND ENFORCEMENT.
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 […]
Section 23-1308A – QUALIFICATIONS FOR WINERY LICENSE.
23-1308A. QUALIFICATIONS FOR WINERY LICENSE. (1) No winery license shall be issued to an applicant who at the time of making the application: (a) Has not executed an agreement in writing with the director that such winery and every person employed by it or acting as its agents other than distributors and retailers, will faithfully […]
Section 23-1323 – RULES AND REGULATIONS CONCERNING EXCISE TAX — POWER OF TAX COMMISSION.
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 to, rules and regulations prescribing the form and […]
Section 23-1309 – RESTRICTIONS ON IMPORTATION AND DISTRIBUTION.
23-1309. RESTRICTIONS ON IMPORTATION AND DISTRIBUTION. No importer shall import wine into the state of Idaho for resale within the state to a destination other than the warehouse of a distributor within the state of Idaho. No distributor shall sell or distribute wine in this state except from stocks of wine which have been unloaded, […]
Section 23-1109 – TRANSFEREE OF DISTRIBUTOR’S BUSINESS BOUND BY AGREEMENTS IN EFFECT AT TIME OF TRANSFER — SUPPLIER’S SUCCESSOR BOUND BY AGREEMENTS IN EFFECT AT TIME OF SUCCESSION TO SUPPLIER’S INTEREST.
23-1109. TRANSFEREE OF DISTRIBUTOR’S BUSINESS BOUND BY AGREEMENTS IN EFFECT AT TIME OF TRANSFER — SUPPLIER’S SUCCESSOR BOUND BY AGREEMENTS IN EFFECT AT TIME OF SUCCESSION TO SUPPLIER’S INTEREST. (1) A transferee of a distributor’s business that continues to operate the business shall have the benefit of and be bound by all terms and conditions […]
Section 23-1110 – COMPENSATION TO DISTRIBUTOR UPON TERMINATION, CANCELLATION OR NONRENEWAL OF AGREEMENT.
23-1110. COMPENSATION TO DISTRIBUTOR UPON TERMINATION, CANCELLATION OR NONRENEWAL OF AGREEMENT. (1) In the event that an agreement is terminated, canceled or not renewed by a supplier, the distributor shall be entitled to reasonable compensation for the laid-in cost to the distributor of the inventory of the supplier’s products, including any taxes paid on the […]