2013 Idaho Statutes
Title 41 - INSURANCE
Chapter 4 - FEES AND TAXES
Section 41-405 - PREMIUM TAX IN LIEU OF OTHER TAXES -- LOCAL TAXES PROHIBITED.
(2) The state of Idaho hereby preempts the field of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes, licenses and fees upon insurers and their agents and other representatives as such; and no county, city, municipality, district, or other political subdivision or agency in this state shall levy upon insurers, or upon their agents and representatives as such, any such tax, license or fee; nor shall any such county, city, municipality, district, political subdivision or agency require of any such insurer, agent or representative, duly authorized or licensed as such under this code, any additional authorization, license, or permit of any kind for conducting therein transactions otherwise lawful under the authority or license granted under this code.
History:
[41-405, added 1961, ch. 330, sec. 108, p. 645.]
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