Idaho Statutes
§ 42-5118 — TAX EXEMPTION
Idaho § 42-5118
JurisdictionIdaho
Title 42IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION
Ch. 51GROUND WATER MANAGEMENT DISTRICTS
This text of Idaho § 42-5118 (TAX EXEMPTION) 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 § 42-5118 (2026).
Text
Interim notes, and the interest thereon, issued pursuant to the authority contained in this chapter shall be exempt from taxation under the Idaho income tax law.
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Legislative History
[42-5118, added 1987, ch. 349, sec. 1, p. 774.]
Nearby Sections
15
§ 42-1001
APPLICATION TO COUNTY COMMISSIONERS§ 42-1002
SETTING DATE FOR HEARING§ 42-1004
CONDUCT OF HEARING — ORDER — APPEAL§ 42-1005
MATTERS CONSIDERED IN FIXING RATE§ 42-101
NATURE OF PROPERTY IN WATER§ 42-102
MEASUREMENT OF WATER§ 42-103
RIGHT ACQUIRED BY APPROPRIATION§ 42-105
USE OF NATURAL WATERWAYS — MEASUREMENT OF COMMINGLED WATER — APPROVAL OF RIGHT TO EXCHANGE WATER§ 42-106
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Bluebook (online)
Idaho § 42-5118, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/42-5118.