There Is a Newer Version of the Idaho Code and Statutes
2011 Idaho Code
TITLE 26 BANKS AND BANKING
CHAPTER 21 IDAHO CREDIT UNION ACT
26-2138 TAXATION.
ID Code § 26-2138 (2011 through Reg Sess) What's This?
26-2138. Taxation. A credit union shall be deemed an institution for savings and, together with all the accumulations therein, shall not be subject to taxation except as to real estate owned. The shares of a credit union shall not be subject to a stock transfer tax when issued by the corporation or when transferred from one (1) member to another.
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