Home/Idaho/Statutes/Title 23: ALCOHOLIC BEVERAGES/Ch. 4: LIQUOR FUND/§ 23-403
Idaho Statutes

§ 23-403 — RESERVE

Idaho § 23-403
JurisdictionIdaho
Title 23ALCOHOLIC BEVERAGES
Ch. 4LIQUOR FUND

This text of Idaho § 23-403 (RESERVE) 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 § 23-403 (2026).

Text

No distribution of any surplus from the liquor fund shall be made as provided in the following section, unless there shall be moneys in said fund after setting aside and reserving the following:

(a)Funds sufficient to pay all current obligations of the division.
(b)A cash reserve of fifty thousand dollars ($50,000) over and above all other assets.

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Legislative History

[23-403, added 1939, ch. 222, sec. 703, p. 465; am. 2009, ch. 23, sec. 30, p. 61.]

Nearby Sections

15
§ 23-1001
DEFINITIONS
§ 23-1002
ALCOHOLIC CONTENT
§ 23-1003
BREWERS’, DEALERS’ AND WHOLESALERS’ LICENSES
§ 23-1004
DEALERS’ LICENSE FEE
§ 23-1005
QUALIFICATIONS OF LICENSEES
§ 23-1005A
TRANSFER OF LICENSE — FEE — APPLICATION FOR APPROVAL
§ 23-1006
RECORDS AND RETURNS OF LICENSEES — INVESTIGATIONS AND EXAMINATIONS
§ 23-1007
SALES BY DEALERS AND WHOLESALERS — PROHIBITED UNLESS OBTAINED FROM LICENSEES — CONSUMPTION ON PREMISES PROHIBITED — MINIMUM SALE ON LICENSED PREMISES OF UNBROKEN PACKAGES OR KEGS
§ 23-1007A
BEER SOLD OR DONATED FOR BENEVOLENT, CHARITABLE OR PUBLIC PURPOSES — PERMIT REQUIRED
§ 23-1008
TAX — DISTRIBUTION — RULES — REPORTS
§ 23-1009
RETAILERS’ LOCAL LICENSES
§ 23-101
SHORT TITLE
§ 23-1010
LICENSE TO SELL BEER AT RETAIL — APPLICATION PROCEDURE AND FORM — SHOWING OF ELIGIBILITY FOR LICENSE AND DISQUALIFICATIONS
§ 23-1011
ISSUANCE OF LICENSES
§ 23-1011A
OFFICERS MAY EXAMINE PREMISES
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Bluebook (online)
Idaho § 23-403, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/23-403.