2005 Idaho Code - 25-3119 — PERSONS REQUIRED TO PAY TAX

                                  TITLE  25
                                   ANIMALS
                                  CHAPTER 31
                         DAIRY PRODUCTS -- MARKETING
    25-3119.  PERSONS REQUIRED TO PAY TAX. The tax imposed in this chapter
shall be paid by the first purchaser or producer-handler to the commission.
The commission shall receipt the purchaser or producer-handler therefor and
promptly deposit the moneys in a bank account in the name of the Idaho dairy
products commission. The commission may adopt, rescind, modify and amend
regulations not consistent with this chapter, related to the payment and
collection of the tax provided for in the chapter.