Idaho Statutes
§ 26-2138 — TAXATION
Idaho § 26-2138
This text of Idaho § 26-2138 (TAXATION) 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 § 26-2138 (2026).
Text
A credit union shall be deemed an institution for savings and, together with all the accumulations therein, shall not be subject to taxation except as to real estate owned. The shares of a credit union shall not be subject to a stock transfer tax when issued by the corporation or when transferred from one (1) member to another.
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Legislative History
[26-2138, added 1977, ch. 213, sec. 2, p. 603.]
Nearby Sections
15
§ 26-1001
GROUNDS FOR CLOSING BANK§ 26-1003
RECEIVING DEPOSITS WHEN INSOLVENT§ 26-1005
EFFECT OF POSTING NOTICE§ 26-1006
TAKING POSSESSION OF BANK — NOTICE§ 26-1007
RESUMPTION AFTER CLOSING§ 26-1008
POWERS OF DIRECTOR ON CLOSING BANK§ 26-1009
RECOURSE OF AGGRIEVED BANK§ 26-101
TITLE§ 26-1010
DIRECTOR MAY APPOINT AGENTSCite This Page — Counsel Stack
Bluebook (online)
Idaho § 26-2138, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/26-2138.