Section 73-301 – CONSTRUCTION OF FORMULA CLAUSES.
73-301. CONSTRUCTION OF FORMULA CLAUSES. Marital deduction formula clauses in wills executed prior to January 1, 1977, by persons who are residents of this state at the time of death shall be deemed to refer to the increased marital deduction allowed by the Internal Revenue Code of the United States, section 2056(c), as amended by […]
Section 73-401 – DEFINITIONS.
73-401. DEFINITIONS. As used in this chapter unless the context otherwise requires: (1) "Demonstrates" means meets the burdens of going forward with evidence, and persuasion under the standard of clear and convincing evidence. (2) "Exercise of religion" means the ability to act or refusal to act in a manner substantially motivated by a religious belief, […]
Section 73-402 – FREE EXERCISE OF RELIGION PROTECTED.
73-402. FREE EXERCISE OF RELIGION PROTECTED. (1) Free exercise of religion is a fundamental right that applies in this state, even if laws, rules or other government actions are facially neutral. (2) Except as provided in subsection (3) of this section, government shall not substantially burden a person’s exercise of religion even if the burden […]
Section 73-403 – APPLICABILITY.
73-403. APPLICABILITY. (1) This chapter applies to all state laws and local ordinances and the implementation of those laws and ordinances, whether statutory or otherwise, and whether enacted or adopted before, on or after the effective date of this chapter. (2) State laws that are enacted or adopted on or after the effective date of […]
Section 73-404 – SEVERABILITY.
73-404. SEVERABILITY. If any provision of this act or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this act that can be given effect without the invalid provision or application and to this end the provisions of this act are severable. History: [73-404, […]
Section 73-212 – DELIVERY OF PRINTED SETS.
73-212. DELIVERY OF PRINTED SETS. Upon approval by the commission of any compilation and proclamation by the governor, the publishing company shall immediately deliver to the secretary of state of Idaho at Boise, Idaho, and such other places in Idaho designated by the secretary of state of Idaho, the number of sets of the compilation […]
Section 73-213 – TAX LEVY ON ACTIONS.
73-213. TAX LEVY ON ACTIONS. There is hereby levied a fee of ten dollars ($10.00) upon each civil action filed in the district court or in the magistrates’ division of the district court including matters involving decedents’ estates, whether testate or intestate, and including proceedings involving adoption and the appointment of a guardian of the […]
Section 73-214 – PLEDGE OF TAX OR FEES.
73-214. PLEDGE OF TAX OR FEES. Whenever treasury notes are issued and sold as provided in this act, they shall constitute an irrevocable and irrepealable contract between the state of Idaho and the owner of said treasury notes that the portion of the taxes and/or fees pledged for payment thereof provided by this act shall […]
Section 73-215 – CODE FUND CREATED.
73-215. CODE FUND CREATED. There is hereby created in the hands of the state treasurer a fund to be known as the "Code Fund." All funds in the hands of the state treasurer credited to the "Idaho Code Fund" are hereby transferred, appropriated to and made a part of the code fund, together with any […]
Section 73-216 – ISSUANCE OF TREASURY NOTES.
73-216. ISSUANCE OF TREASURY NOTES. The commission is hereby authorized to anticipate the proceeds of the collection of any or all of the taxes or fees provided for in this act, and when necessary is hereby authorized to cause to be issued "Code Fund Treasury Notes," bearing such rate of interest, not exceeding that provided […]