Idaho § 54-3610 - Imposition of tax and provision for late fees
Full text of Idaho Idaho Statutes § 54-3610 — Imposition of tax and provision for late fees, with citation guidance and answers to common questions.
§ 54-3610. Imposition of tax and provision for late fees
(1) From and after the first day of July, 1995, there is hereby levied and imposed a tax payable to the commission on the production of wine in Idaho, and on all grapes grown and grape juice purchased in Idaho for the production of wine in Idaho, and on all grapes and grape juice purchased from producers outside Idaho for the production of wine in Idaho. The commission shall set each tax by rule. The minimum tax to each grower for grapes grown in Idaho shall be set at one hundred dollars ($100) annually. The tax on each winery for the production of wine shall be set at a minimum of one hundred dollars ($100) annually. The purchasers of grapes grown or grape juice produced outside the state shall be responsible for submitting the tax to the commission.
(2) Any person or firm who makes payment to the commission at a date later than that prescribed in this section or by rule may be subject to a late payment penalty as set forth by the commission by rule. Such penalty shall not exceed the rate of fifteen percent (15%) per annum on the amount due. In addition to the above penalty, the commission shall be entitled to recover all costs, fees, and reasonable attorney’s fees incurred in the collection of the tax and penalty provided for in this section.
[54-3610, added 1995, ch. 204, sec. 2, p. 700; am. 2005, ch. 335, sec. 1, p. 1052; am. 2009, ch. 60, sec. 1, p. 165; am. 2016, ch. 165, sec. 1, p. 449.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 54-3610
What does Idaho Statutes § 54-3610 cover?
Section 54-3610 ("Imposition of tax and provision for late fees") 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 § 54-3610?
A common citation format is "Idaho Statutes § 54-3610" (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 § 54-3610 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.