Idaho § 41-1230 - Failure to file report or remit tax - Penalty
Full text of Idaho Idaho Statutes § 41-1230 — Failure to file report or remit tax - Penalty, with citation guidance and answers to common questions.
§ 41-1230. Failure to file report or remit tax - Penalty
If any broker fails to file his annual report, or fails to remit the tax provided by section 41-1229 , Idaho Code, prior to the first day of April after the tax is due, he shall be liable for a fine of twenty-five dollars ($25.00) for each day of delinquency commencing with the first day of April. The tax may be collected by distraint, or the tax and fine may be recovered by an action instituted by the director in any court of competent jurisdiction. Any fine collected by the director shall be paid to the state treasurer and credited to the general fund.
[41-1230, added 1961, ch. 330, sec. 274, p. 645; am. 2002, ch. 91, sec. 12, p. 231.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 41-1230
What does Idaho Statutes § 41-1230 cover?
Section 41-1230 ("Failure to file report or remit tax - Penalty") 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 § 41-1230?
A common citation format is "Idaho Statutes § 41-1230" (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 § 41-1230 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.