Idaho § 23-1047
Full text of Idaho Idaho Statutes § 23-1047, with citation guidance and answers to common questions.
§ 23-1047.
payment of taxes on beer. Each person liable for payment of taxes on beer, as provided for in section 23-1048 , Idaho Code, shall, on or before the 15th day of each month, or for such other period as the state tax commission may prescribe by rule, file a written report with the state tax commission showing all sales of beer for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sales shall be paid by the person liable therefor at the time such report is filed.
[I.C., sec. 23-1047, as added by 1961, ch. 259, sec. 1, p. 430; am. 2009, ch. 4, sec. 1, p. 6.]
Frequently Asked Questions About Idaho § 23-1047
What does Idaho Statutes § 23-1047 cover?
Section 23-1047 is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 23-1047?
A common citation format is "Idaho Statutes § 23-1047" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 23-1047 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.