Idaho StatutesCHAPTER 4 FEES AND TAXES41-401 FEES -- LICENSES -- MISCELLANEOUS CHARGES.41-402 PREMIUM TAX.41-402A REFUNDS.41-404 PENALTY FOR FAILURE TO PAY TAX.41-405 PREMIUM TAX IN LIEU OF OTHER TAXES -- LOCAL TAXES PROHIBITED.41-406 DEPOSIT AND REPORT OF FEES, LICENSES AND TAXES.