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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3623A

Taxes as state money

Official textlegislature.idaho.govlast amended
63-3623A.  All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.
Amendment history

63-3623A, added 1983, ch. 220, sec. 2, p. 616.

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In this chapter (40 sections)
  1. 63-3622PP · Idaho commemorative silver medallions
  2. 63-3622Q · Out-of-state shipments
  3. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  4. 63-3622RR · Research and development
  5. 63-3622S · Radio and television broadcasting equipment
  6. 63-3622SS · Hunting or shooting sports
  7. 63-3622T · Equipment to produce certain newspapers
  8. 63-3622TT · CUSTOM MEAT PROCESSING
  9. 63-3622U · Funeral services
  10. 63-3622UU · Personal property tax on rentals
  11. 63-3622V · Bullion
  12. 63-3622VV · idaho information technology equipment
  13. 63-3622W · Irrigation equipment and supplies
  14. 63-3622WW · idaho semiconductors for america act
  15. 63-3622X · Pollution control equipment
  16. 63-3622XX · Animal adoption and rescue fees
  17. 63-3622Y · Taxation of aerial passenger tramways and snowgrooming and…
  18. 63-3622YY · SMALL SELLER
  19. 63-3622Z · Sales by Indian tribes
  20. 63-3623 · Returns and payments
  21. 63-3623A · Taxes as state money
  22. 63-3623B · Amusement devices
  23. 63-3624 · Administration
  24. 63-3625 · Security for tax
  25. 63-3626 · Refunds, limitations, interest
  26. 63-3627 · Responsibility for taxes
  27. 63-3628 · Successors’ liability
  28. 63-3629 · Deficiency determinations
  29. 63-3630 · Jeopardy determinations
  30. 63-3631 · Redetermination
  31. 63-3632 · Interest on deficiencies
  32. 63-3633 · Period of limitation upon assessment and collection
  33. 63-3634 · Additions and penalties
  34. 63-3634A · Authority to enter agreements
  35. 63-3635 · Collection and enforcement
  36. 63-3637 · sales tax distribution — definitions
  37. 63-3638 · Sales tax — Distribution
  38. 63-3638A · Sales tax on liquor to be paid to liquor account
  39. 63-3640 · Contracts entered into before effective date of increased tax
  40. 63-3641 · rebate of sales taxes collected
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