Idaho Statutes

§ 63-3622CC — RAILROAD ROLLING STOCK

Idaho § 63-3622CC
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 36SALES TAX

This text of Idaho § 63-3622CC (RAILROAD ROLLING STOCK) 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 § 63-3622CC (2026).

Text

There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or remanufacturing.

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Legislative History

[63-3622CC, added 1986, ch. 180, sec. 2, p. 477.]

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Bluebook (online)
Idaho § 63-3622CC, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3622CC.