41-3715 — TAXES

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                                  TITLE  41
                                  INSURANCE
                                  CHAPTER 37
                      IDAHO HOSPITAL LIABILITY TRUST ACT
    41-3715.  TAXES. (1) Each hospital trust shall be subject to chapter 4,
title 41, Idaho Code, as it pertains to premium tax; provided that, for this
purpose, total contributions paid by a member into the trust fund shall be
deemed to be premiums; and further provided that, for the purposes of section
41-404, Idaho Code, a hospital trust shall be deemed to be an insurer other
than a life insurance company.
    (2)  The state of Idaho hereby preempts the field of imposing excise,
privilege, franchise, income, license and similar taxes, licenses and fees
upon hospital trust funds; and no county, city, municipality, district, school
district, or other political subdivision or agency of Idaho shall levy upon
hospital trust funds any such tax, license or fee additional to such as are
levied by the legislature of Idaho in this act.
    (3)  The tax levied herein, together with the fees provided for in this
act shall be in lieu of any and all income taxes and other excise taxes,
licenses and fees payable to the state of Idaho.