State Codes and Statutes

Statutes > Idaho > Title63 > T63ch36 > T63ch36sect63-3623a

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3623A. Taxes as state money. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch36 > T63ch36sect63-3623a

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3623A. Taxes as state money. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.


State Codes and Statutes

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch36 > T63ch36sect63-3623a

TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3623A. Taxes as state money. All moneys collected by retailers in compliance with this chapter shall, immediately upon collection, be state money and every such retailer shall hold such money for the state of Idaho and for payment to the state tax commission in the manner and at the times required in this chapter. Such money shall not, for any purpose, be considered to be a part of the proceeds of the sale to which the tax relates and shall not be subject to an encumbrance, security interest, execution or seizure on account of any debt owed by the retailer to any creditor other than the state tax commission.