Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-1504

Duty of public officers to withhold amount of taxes

Official textlegislature.idaho.govlast amended
63-1504.  Before the state board of examiners, the board of county commissioners, or the board of any municipal or quasi-municipal corporation or other taxing unit in this state, shall approve any claim on account of the construction of public works in this state, it shall require that the claimant furnish evidence that he has paid all taxes, excises, and license fees due to the state and its taxing units, due and payable during the term of the contract for such construction, and that he has secured all such taxes, excises, and license fees liability for the payment of which has accrued during the term of such contract, notwithstanding they may not yet be due or payable.
Amendment history

63-1504, added 1937, ch. 246, sec. 4, p. 440.

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In this chapter (5 sections)
  1. 63-1501 · Definitions
  2. 63-1502 · Conditions precedent to contract for public works
  3. 63-1503 · Contractor for public works to pay or secure taxes — Agreement
  4. 63-1504 · Duty of public officers to withhold amount of taxes
  5. 63-1505 · Penalty for dereliction of duty
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