23-1050A. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforcement and collection of the tax imposed by this chapter, and said sections shall, for this purpose, be considered part of this act. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.
History:
[23-1050A, added 1980, ch. 239, sec. 3, p. 557; am. 1984, ch. 104, sec. 3, p. 243; am. 2007, ch. 10, sec. 9, p. 19.]
Structure Idaho Code
Title 23 - ALCOHOLIC BEVERAGES
Section 23-1001 - DEFINITIONS.
Section 23-1002 - ALCOHOLIC CONTENT.
Section 23-1003 - BREWERS’, DEALERS’ AND WHOLESALERS’ LICENSES.
Section 23-1004 - DEALERS’ LICENSE FEE.
Section 23-1005 - QUALIFICATIONS OF LICENSEES.
Section 23-1005A - TRANSFER OF LICENSE — FEE — APPLICATION FOR APPROVAL.
Section 23-1006 - RECORDS AND RETURNS OF LICENSEES — INVESTIGATIONS AND EXAMINATIONS.
Section 23-1008 - TAX — DISTRIBUTION — RULES — REPORTS.
Section 23-1009 - RETAILERS’ LOCAL LICENSES.
Section 23-1011 - ISSUANCE OF LICENSES.
Section 23-1011A - OFFICERS MAY EXAMINE PREMISES.
Section 23-1011B - BARS OR TAVERNS NOT ALLOWED NEAR CHURCHES OR SCHOOLS — EXCEPTIONS.
Section 23-1012 - HOURS OF SALE.
Section 23-1013 - RESTRICTIONS CONCERNING AGE.
Section 23-1014 - LICENSE FEES.
Section 23-1015 - COUNTY RETAILERS’ LICENSE, WHEN REQUIRED, PROCEDURE.
Section 23-1016 - MUNICIPAL LICENSE ALSO REQUIRED — PROCEDURE.
Section 23-1017 - INTENTION OF PRECEDING SECTION.
Section 23-1018 - SALE OF KEG BEER — PENALTIES.
Section 23-1022 - SEPARABILITY.
Section 23-1023 - BEER — AUTHORIZATION TO DELIVER.
Section 23-1024 - FALSE REPRESENTATION AS BEING TWENTY-ONE OR MORE YEARS OF AGE A MISDEMEANOR.
Section 23-1025 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.
Section 23-1027 - CERTIFICATE OF APPROVAL REQUIRED OF MANUFACTURER.
Section 23-1028 - WAREHOUSE AND RECORDS OF WHOLESALERS AND DEALERS.
Section 23-1029 - POSTING OF PRICES.
Section 23-1030 - SIZE OF CONTAINERS.
Section 23-1031 - EXTENSION OF CREDIT.
Section 23-1032 - FINANCIAL INTEREST IN DEALER OR WHOLESALER PROHIBITED.
Section 23-1033 - FINANCIAL INTEREST IN OR AID TO RETAILERS PROHIBITED — CERTAIN AID PERMITTED.
Section 23-1034 - SANITATION RULES FOR RETAILERS.
Section 23-1035 - RETAILER’S SIGNS.
Section 23-1036 - TAP MARKERS.
Section 23-1037A - LICENSES — SUSPENSION OR REVOCATION FOR VIOLATION OF OBSCENITY LAWS.
Section 23-1038 - SUSPENSION, REVOCATION, AND REFUSAL TO RENEW LICENSES.
Section 23-1042 - PROCEDURE FOR OTHER LICENSING AUTHORITIES.
Section 23-1043 - NOTICE OF REVOCATION OR SUSPENSION TO OTHER LICENSING AUTHORITIES.
Section 23-1044 - PROCEDURE ON REFUSAL TO GRANT LICENSE.
Section 23-1046 - SEPARABILITY.
Section 23-1047 - PAYMENT OF TAXES ON BEER.
Section 23-1048 - LIABILITY FOR PAYMENT OF TAXES ON BEER.
Section 23-1049 - SECURITY FOR TAX.
Section 23-1050A - COLLECTION AND ENFORCEMENT.
Section 23-1051 - REGULATIONS.
Section 23-1052 - LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX.
Section 23-1053 - AUDITS OF RECORDS OF LICENSEE.
Section 23-1054 - REFUND OF TAXES.
Section 23-1055 - UNLAWFUL SALE, PURCHASES AND ACTS.
Section 23-1056 - USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED.