US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3623A.  TAXES AS STATE MONEY. All moneys collected by retailers in
compliance with this chapter shall, immediately upon collection, be state
money and every such retailer shall hold such money for the state of Idaho and
for payment to the state tax commission in the manner and at the times
required in this chapter. Such money shall not, for any purpose, be considered
to be a part of the proceeds of the sale to which the tax relates and shall
not be subject to an encumbrance, security interest, execution or seizure on
account of any debt owed by the retailer to any creditor other than the state
tax commission.