Idaho Statutes

§ 49-401 — REGISTRATION FEE IN LIEU OF PROPERTY TAX

Idaho § 49-401
JurisdictionIdaho
Title 49MOTOR VEHICLES
Ch. 4MOTOR VEHICLE REGISTRATION

This text of Idaho § 49-401 (REGISTRATION FEE IN LIEU OF PROPERTY TAX) 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 § 49-401 (2026).

Text

The registration fee imposed for vehicles under the provisions of this chapter shall be in lieu of all taxes on vehicles, general or local, and vehicles properly registered and for which the required fee for any part of the previous year has been paid shall be exempt from ad valorem taxation.

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Related

Lopez v. Langer
761 P.2d 1225 (Idaho Supreme Court, 1988)
25 case citations
Airstream, Inc. v. CIT Financial Services, Inc.
768 P.2d 1302 (Idaho Supreme Court, 1988)
13 case citations
Latham Motors, Inc. v. Phillips
851 P.2d 985 (Idaho Court of Appeals, 1992)
9 case citations
Northland Insurance v. Boise's Best Autos & Repairs
970 P.2d 21 (Idaho Court of Appeals, 1997)
7 case citations

Legislative History

[49-401, added 1988, ch. 265, sec. 70, p. 606; am. 1992, ch. 35, sec. 7, p. 112.]

Nearby Sections

15
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Bluebook (online)
Idaho § 49-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/49-401.