2013 Idaho Statutes
Title 41 - INSURANCE
Chapter 37 - IDAHO HOSPITAL LIABILITY TRUST ACT
Section 41-3715 - TAXES.

41-3715. Taxes. (1) Each hospital trust shall be subject to chapter 4, title 41, Idaho Code, as it pertains to premium tax; provided that, for this purpose, total contributions paid by a member into the trust fund shall be deemed to be premiums; and further provided that, for the purposes of section 41-404, Idaho Code, a hospital trust shall be deemed to be an insurer other than a life insurance company.

(2) The state of Idaho hereby preempts the field of imposing excise, privilege, franchise, income, license and similar taxes, licenses and fees upon hospital trust funds; and no county, city, municipality, district, school district, or other political subdivision or agency of Idaho shall levy upon hospital trust funds any such tax, license or fee additional to such as are levied by the legislature of Idaho in this act.

(3) The tax levied herein, together with the fees provided for in this act shall be in lieu of any and all income taxes and other excise taxes, licenses and fees payable to the state of Idaho.