Idaho § 22-2921 - Tax levy
Full text of Idaho Idaho Statutes § 22-2921 — Tax levy, with citation guidance and answers to common questions.
§ 22-2921. Tax levy
(1) There is hereby levied and imposed a tax of no less than sixteen cents (16¢) but no more than twenty-four cents (24¢) per hundredweight on beans covered by this chapter, which tax shall be due on or before the time when such beans are first handled in the primary channels of trade and shall be paid at such time or times as the commission may by rule or regulation prescribe, but not later than the 15th day of the month next succeeding the three (3) month period in which such beans were handled in the primary channels of trade. The commission shall designate the quarters (three (3) month periods) for the purpose of collection of this tax.
(2) The person first introducing beans into primary channels of trade shall be responsible for payment of the tax. If such person is the dealer or shipper handling beans grown by another he may charge against or recover from the grower of such beans half of the cost thereof, but he shall remain liable for and pay the remaining half of the cost thereof. However, if such person is the dealer or handler and is only cleaning the beans for the grower, he shall charge against or recover from the grower the entire tax imposed pursuant to subsection (1) of this section.
(3) The decision whether to adjust the amount of the tax to be levied and the time for which the adjusted levy shall be in effect shall require the vote of a simple majority or a quorum of the commission members.
[22-2921, added 1957, ch. 94, sec. 11, p. 158; am. 1970, ch. 45, sec. 2, p. 92; am. 1972, ch. 351, sec. 2, p. 1038; am. 1978, ch. 135, sec. 1, p. 309; am. 1992, ch. 91, sec. 1, p. 281; am. 2025, ch. 162, sec. 3, p. 782.]
Frequently Asked Questions About Idaho § 22-2921
What does Idaho Statutes § 22-2921 cover?
Section 22-2921 ("Tax levy") 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 § 22-2921?
A common citation format is "Idaho Statutes § 22-2921" (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 § 22-2921 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.