Section 23-1043 – NOTICE OF REVOCATION OR SUSPENSION TO OTHER LICENSING AUTHORITIES.
23-1043. NOTICE OF REVOCATION OR SUSPENSION TO OTHER LICENSING AUTHORITIES. When revocation or suspension of any licensed retailer’s license shall become effective by reason of the determination made by any licensing authority as in this act provided for, or by reason of the judgment of any district court on proceedings to contest any such determination, […]
Section 23-1044 – PROCEDURE ON REFUSAL TO GRANT LICENSE.
23-1044. PROCEDURE ON REFUSAL TO GRANT LICENSE. Upon a determination by the director or by the licensing authority of any county or municipality to refuse issuance of a license to an applicant upon original application, the same procedure herein provided for in cases involving refusal to grant renewal of license for notice and for proceedings […]
Section 23-1045 – APPEALS.
23-1045. APPEALS. An appeal from the judgment of any district court on proceedings to contest a determination may be taken by either party to such proceedings to the Supreme Court of this state, in the same manner as in other civil actions. If the judgment of the district court shall affirm the determination of any […]
Section 23-1046 – SEPARABILITY.
23-1046. SEPARABILITY. If any portion of this act shall be declared unconstitutional, it shall not invalidate the other provisions thereof. History: [I.C., sec. 23-1046, as added by 1961, ch. 299, sec. 8, p. 543.]
Section 23-1047 – PAYMENT OF TAXES ON BEER.
23-1047. PAYMENT OF TAXES ON BEER. Each person liable for payment of taxes on beer, as provided for in section 23-1048, Idaho Code, shall, on or before the 15th 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 […]
Section 23-1048 – LIABILITY FOR PAYMENT OF TAXES ON BEER.
23-1048. LIABILITY FOR PAYMENT OF TAXES ON BEER. (1) Every sale of beer to a retailer licensed in this state or to a consumer in this state shall constitute a sale of beer for resale or consumption in this state and such wholesaler shall be liable for the payment of taxes thereon. Sales of beer […]
Section 23-1049 – SECURITY FOR TAX.
23-1049. 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 23-1050A – COLLECTION AND ENFORCEMENT.
23-1050A. 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 23-1051 – REGULATIONS.
23-1051. REGULATIONS. The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content of monthly reports required; requiring the persons liable for payment […]
Section 23-1052 – LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX.
23-1052. LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX. Failure to make any report or to pay any taxes at the times required shall be grounds for the director to suspend or revoke the license or certificate of approval held by the person so defaulting in the manner provided by law. History: […]