Idaho Code
Chapter 32 - FRATERNAL BENEFIT SOCIETIES
Section 41-3223 - TAXATION.

41-3223. TAXATION. Every society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax other than taxes on real estate and office equipment.

History:
[41-3223, added 1995, ch. 213, sec. 2, p. 735.]

Structure Idaho Code

Idaho Code

Title 41 - INSURANCE

Chapter 32 - FRATERNAL BENEFIT SOCIETIES

Section 41-3201 - FRATERNAL BENEFIT SOCIETIES.

Section 41-3202 - LODGE SYSTEM.

Section 41-3203 - REPRESENTATIVE FORM OF GOVERNMENT.

Section 41-3204 - TERMS USED.

Section 41-3205 - PURPOSES AND POWERS.

Section 41-3206 - QUALIFICATIONS FOR MEMBERSHIP.

Section 41-3207 - LOCATION OF OFFICE, MEETINGS, COMMUNICATIONS TO MEMBERS, GRIEVANCE PROCEDURES.

Section 41-3208 - NO PERSONAL LIABILITY.

Section 41-3209 - WAIVER.

Section 41-3210 - ORGANIZATION.

Section 41-3211 - AMENDMENTS TO LAWS.

Section 41-3212 - INSTITUTIONS.

Section 41-3213 - REINSURANCE.

Section 41-3214 - CONSOLIDATIONS AND MERGERS.

Section 41-3215 - CONVERSION OF FRATERNAL BENEFIT SOCIETY INTO A MUTUAL LIFE INSURANCE COMPANY.

Section 41-3216 - BENEFITS.

Section 41-3217 - BENEFICIARIES.

Section 41-3218 - BENEFITS NOT ATTACHABLE.

Section 41-3219 - THE BENEFIT CONTRACT.

Section 41-3220 - NONFORFEITURE BENEFITS, CASH SURRENDER VALUES, CERTIFICATE LOANS AND OTHER OPTIONS.

Section 41-3221 - INVESTMENTS.

Section 41-3222 - FUNDS.

Section 41-3223 - TAXATION.

Section 41-3224 - VALUATION.

Section 41-3225 - REPORTS.

Section 41-3226 - LICENSE.

Section 41-3227 - EXAMINATION OF SOCIETIES — NO ADVERSE PUBLICATIONS.

Section 41-3228 - FOREIGN OR ALIEN SOCIETY — ADMISSION.

Section 41-3229 - INJUNCTION — LIQUIDATION — RECEIVERSHIP OF DOMESTIC SOCIETY.

Section 41-3230 - SUSPENSION, REVOCATION OR REFUSAL OF LICENSE OF FOREIGN OR ALIEN SOCIETY.

Section 41-3231 - INJUNCTION.

Section 41-3232 - LICENSING OF AGENTS.

Section 41-3233 - UNFAIR METHODS OF COMPETITION AND UNFAIR AND DECEPTIVE ACTS AND PRACTICES.

Section 41-3234 - SERVICE OF PROCESS.

Section 41-3235 - FEES.

Section 41-3236 - PENALTIES.

Section 41-3237 - EXEMPTION OF CERTAIN SOCIETIES.

Section 41-3238 - REVIEW.

Section 41-3239 - OTHER PROVISIONS APPLICABLE.