63-216 — NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-216.  NO STATE PROPERTY TAX WHEN SALES TAX IS IN FORCE. In any period
during which a sales tax is in force in this state, there shall be no levy of
the general state property tax permitted in section 9, article VII, of the
constitution of the state of Idaho.