There is a newer version of the Idaho Code and Statutes
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.
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