Idaho § 23-1322 MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT

Idaho Statutes

§ 23-1322 — MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT

Idaho § 23-1322

Title 23ALCOHOLIC BEVERAGES

Ch. 13COUNTY OPTION KITCHEN AND TABLE WINE ACT

This text of Idaho § 23-1322 (MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 23-1322 (2026).

Text

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 a written report with the state tax commission showing all sales of wine for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sale shall be paid by the person liable therefor at the time such report is filed.

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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 a written report with the state tax commission showing all sales of wine for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sale shall be paid by the person liable therefor at the time such report is filed.