Idaho § 73-213 - Tax levy on actions

§ 73-213. Tax levy on actions

There is hereby levied a fee of ten dollars ($10.00) upon each civil action filed in the district court or in the magistrates’ division of the district court including matters involving decedents’ estates, whether testate or intestate, and including proceedings involving adoption and the appointment of a guardian of the person or of the estate or both. There is also hereby levied a fee of ten dollars ($10.00) upon each party, except the plaintiff, making an appearance in any civil action in the district court or in the magistrates’ division of the district court, except that no fee shall be levied or collected for an appearance in the small claims departments or for a proceeding under the summary administration of small estates act.

The clerks of the district courts and persons authorized by rule or administrative order of the supreme court are directed and required to remit all additional charges and fees authorized by this section and collected during a calendar month, to the state treasurer on or before the fifth day of the month following the calendar month of collection. The state treasurer shall place all such sums in the code fund for the following purposes:

1. From that portion of such sums pledged by section 73-214 , Idaho Code, to pay the principal and interest on any treasury notes according to their priority issued under authority of this act. When any such treasury notes are issued and remain outstanding and unpaid and the state treasurer has sufficient moneys set aside as provided by section 73-214 , Idaho Code, to pay the unpaid principal and interest of any treasury notes so issued and unpaid, the state treasurer, as soon as such notes may be paid by their terms, shall pay the same and shall certify such fact to the commission, and

2. To pay the cost of any compilations authorized under this act by the code commission, and

3. To pay the compensation and expenses of the code commission created by this act and its employees.

[73-213, added 1949, ch. 167, sec. 13, p. 355; am. 1953, ch. 250, sec. 5, p. 398; am. 1961, ch. 191, sec. 1, p. 286; am. 1969, ch. 137, sec. 1, p. 423; am. 1972, ch. 161, sec. 2, p. 360; am. 1979, ch. 219, sec. 4, p. 613; am. 1992, ch. 255, sec. 1, p. 742.]