63-1501. DEFINITIONS. As used in this act, the following terms shall have the following meanings:
"Contracting units" shall include the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein.
"Contractor" shall mean any person, firm, copartnership, association, or corporation, foreign or domestic, entering into a contract for the construction, erection, repair, or improvement of any kind or character of public works in this state.
"Taxes" shall mean all taxes, assessments, excises, and license fees authorized to be levied, assessed, and collected under the laws of this state, other than taxes on real property.
"Taxing unit" shall mean the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein authorized by law to assess, levy and collect taxes.
History:
[63-1501, added 1937, ch. 246, sec. 1, p. 440.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS
Section 63-1501 - DEFINITIONS.
Section 63-1502 - CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS.
Section 63-1503 - CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT.
Section 63-1504 - DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES.