There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-2431 — TAX IN LIEU OF ALL OTHER TAXES IMPOSED
TITLE 63 REVENUE AND TAXATION CHAPTER 24 FUELS TAX 63-2431. TAX IN LIEU OF ALL OTHER TAXES IMPOSED. The taxes imposed by this chapter shall be in lieu of all other excise taxes, license fees or property taxes imposed upon gasoline, aircraft engine fuel or special fuels by this state or any political subdivision of this state.
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