Idaho § 23-940
Full text of Idaho Idaho Statutes § 23-940, with citation guidance and answers to common questions.
§ 23-940.
alcohol beverage control fund. (1) There is hereby created in the state treasury the alcohol beverage control fund. All moneys from license and transfer fees that are collected by the director pursuant to the provisions of this chapter, as well as any collections from the beer excise tax as provided in section 23-1008 , Idaho Code, shall be paid over to the state treasurer for deposit in the alcohol beverage control fund. Expenditures of moneys in the fund shall be subject to legislative appropriation for the use of the Idaho state police alcohol beverage control bureau in carrying out the provisions of title 23 , Idaho Code, and the rules promulgated by the director thereunder. At the beginning of each fiscal year, those moneys in the alcohol beverage control fund that exceed two hundred percent (200%) of that fiscal year appropriation, as certified by the state treasurer, shall be transferred to the general fund.
(2) All other moneys collected by the director pursuant to the provisions of this chapter shall be paid over to the state treasurer for deposit in the general fund.
[23-940, added 1947, ch. 274, sec. 37, p. 870; am. 1974, ch. 27, sec. 38, p. 811; am. 2012, ch. 160, sec. 1, p. 435; am. 2026, ch. 200, sec. 1, p. 870.]
Frequently Asked Questions About Idaho § 23-940
What does Idaho Statutes § 23-940 cover?
Section 23-940 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 § 23-940?
A common citation format is "Idaho Statutes § 23-940" (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 § 23-940 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.