Idaho § 23-1323 - Rules and regulations concerning excise tax - Power of tax commission
Full text of Idaho Idaho Statutes § 23-1323 — Rules and regulations concerning excise tax - Power of tax commission, with citation guidance and answers to common questions.
§ 23-1323. Rules and regulations concerning excise tax - Power of tax commission
The state tax commission shall be, and it is hereby authorized to adopt and promulgate such rules and regulations as it may be necessary to assure payment of taxes on wine, including but not limited to, rules and regulations prescribing the form and content of monthly reports required; requiring the persons liable for payment of taxes on wine to show on such monthly reports information concerning their inventories, purchases, sales and shipments of wine, requiring monthly informational reports from distributors concerning their inventories, purchases, sales and shipments of wine; requiring reports from carriers, both public and private, concerning deliveries of wine made in this state by such carriers, and shipments of wine made by such carriers out of this state; requiring distributors and persons liable for payment of taxes on wine to maintain complete and accurate books, records and accounts on transactions involving wine; and establishing grounds upon which delay in filing reports and paying taxes imposed upon wine may be considered justifiable and without fault on the part of the person liable therefor.
[23-1323, added 1971, ch. 156, sec. 23, p. 760.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 23-1323
What does Idaho Statutes § 23-1323 cover?
Section 23-1323 ("Rules and regulations concerning excise tax - Power of tax commission") 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 § 23-1323?
A common citation format is "Idaho Statutes § 23-1323" (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 § 23-1323 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.