Idaho Statutes

§ 41-4931 — TAXES

Idaho § 41-4931
JurisdictionIdaho
Title 41INSURANCE
Ch. 49PETROLEUM CLEAN WATER TRUST FUND ACT

This text of Idaho § 41-4931 (TAXES) 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 § 41-4931 (2026).

Text

(1)The trust fund shall not be subject to chapter 4, title 41, Idaho Code, as it pertains to premium tax.
(2)The state of Idaho hereby preempts the field of imposing excise, privilege, franchise, income, license and similar taxes, licenses and fees upon the trust fund; and no county, city, municipality, district, school district, or other political subdivision or agency of Idaho shall levy upon this trust fund any such tax, license or fee.

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Legislative History

[(41-4931) 41-4934, added 1990, ch. 119, sec. 1, p. 284; am. & redesig. 2003, ch. 96, sec. 35, p. 304.]

Nearby Sections

15
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Bluebook (online)
Idaho § 41-4931, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/41-4931.