63-2308. PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION. Upon the trial of any action authorized by this chapter, the defendant is deemed not to have procured the proper license unless he either produces it or proves that he did procure it; but he may plead in bar of the action a recovery against him and the payment by him in a civil action of the proper license tax, together with the damages and costs.
History:
[63-2308, added 1995, ch. 206, sec. 2, p. 703.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Section 63-2301 - LICENSES PREPARED — PRINTED — ACCOUNTING.
Section 63-2302 - LICENSE TO BE PROCURED BEFORE COMMENCING BUSINESS.
Section 63-2303 - PAWNBROKER’S LICENSE.
Section 63-2305 - BRIDGE AND FERRY LICENSE.
Section 63-2306 - MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY.
Section 63-2307 - SUITS FOR RECOVERY OF LICENSE TAX.
Section 63-2308 - PRODUCTION OF LICENSE — PLEA OF RECOVERY IN CIVIL ACTION.