2005 Idaho Code - 63-2435 — TAXES ARE STATE MONEY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2435.  TAXES ARE STATE MONEY. When a distributor sells gasoline or
aircraft engine fuel subject to tax under this chapter or a special fuels
dealer sells special fuels subject to tax under this chapter, a portion of the
receipts from those sales equal to the amount of tax required to be paid upon
the fuels sold shall, immediately upon receipt by the distributor or special
fuels dealer, be state money and shall be held in trust for the state of Idaho
and for payment to the commission in the manner and at the times required by
this chapter. This tax 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 encumbrance, security interest, execution of seizure on account of
any debt owed by the distributor or the special fuels dealer to any creditor
other than the commission.