reglab/housing_qa huggingface dataset:
ID Code § 23-1049 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1049 - SECURITY FOR TAX.

23-1049. SECURITY FOR TAX. The state tax commission, whenever it deems it necessary to insure compliance with this act, may require any person subject to this act to place with it such security as it may determine. The amount of the necessary security shall be fixed by the state tax commission but, except as provided hereafter, shall not be greater than three (3) times the estimated average monthly amount payable by such persons pursuant to this act. In the case of persons habitually delinquent in their obligations under this act, the amount of the security shall not be greater than five (5) times the estimated average monthly amount payable by such persons pursuant to this act. The amount of the security may be increased or decreased by the state tax commission at any time, subject to the limitations set forth herein. The state tax commission may sell the security at public auction or, in the case of security in the form of bearer bonds issued by the United States or the state of Idaho which have a prevailing market price, at a private sale at a price not lower than the prevailing market price if it becomes necessary to make such sale in order to recover any tax, interest or penalties due on any amount required to be collected. Notice of the sale must be given to the person who deposited the security at least ten (10) days before the sale. Such notice may be given personally or by mail addressed to the person at the address furnished to the state tax commission and as it appears in the records of the state tax commission. Upon such sale, any surplus above the amounts due shall be returned to the person who placed the security.  History: [23-1049, added 1988, ch. 182, sec. 2, p. 319.]
ID Code § 23-1050A (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1050A - COLLECTION AND ENFORCEMENT.

23-1050A. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforcement and collection of the tax imposed by this chapter, and said sections shall, for this purpose, be considered part of this act. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period.  History: [23-1050A, added 1980, ch. 239, sec. 3, p. 557; am. 1984, ch. 104, sec. 3, p. 243; am. 2007, ch. 10, sec. 9, p. 19.]
ID Code § 23-1051 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1051 - REGULATIONS.

23-1051. REGULATIONS. The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content of monthly reports required; requiring the persons liable for payment of taxes on beer to show on such monthly reports information concerning their inventories, purchases, sales and shipments of beer; requiring monthly informational reports from dealers and wholesalers licensed in this state concerning their inventories, purchases, sales and shipments of beer; requiring reports from carriers, both public and private, concerning deliveries of beer made in this state by such carriers and shipments of beer made by such carriers out of this state; requiring persons liable for payment of taxes imposed on beer and dealers and wholesalers licensed in this state to maintain complete and accurate books, records and accounts on transactions involving beer; and establishing grounds upon which delay in filing reports or paying taxes imposed on beer may be considered justifiable and without fault on the part of the person liable therefor.  History: [I.C., sec. 23-1051, as added by 1961, ch. 259, sec. 1, p. 430.]
ID Code § 23-1052 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1052 - LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX.

23-1052. LICENSE REVOCATION OR SUSPENSION FOR FAILURE TO PAY OR REPORT TAX. Failure to make any report or to pay any taxes at the times required shall be grounds for the director to suspend or revoke the license or certificate of approval held by the person so defaulting in the manner provided by law.  History: [I.C., sec. 23-1052, as added by 1961, ch. 259, sec. 1, p. 430; am. 1974, ch. 27, sec. 61, p. 811.]
ID Code § 23-1053 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1053 - AUDITS OF RECORDS OF LICENSEE.

23-1053. AUDITS OF RECORDS OF LICENSEE. For the purpose of ascertaining compliance with the provisions of section 23-1047 the state tax commission may, as often as it deems advisable, examine the accounts, records, documents and transactions, pertaining to or affecting the beer business of any person holding a license or certificate or [of] approval issued by this state under the provisions of this act. When examination involving any brewer or foreign distributor holding a certificate of approval issued by this state shall require an examiner to travel outside this state, the actual and necessary expenses of travel and subsistence necessarily incurred on account of the examination shall be paid by the holder of such certificate of approval upon presentation of an itemized statement certified by the examiner and approved by the state tax commission.  History: [I.C., sec. 23-1053, as added by 1961, ch. 259, sec. 1, p. 430.]
ID Code § 23-1054 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1054 - REFUND OF TAXES.

23-1054. REFUND OF TAXES. (1) If the tax commission determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the commission shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount then due and payable to the commission from that person and any balance refunded to the person by whom it was paid or to his successors, administrators or executors. The tax commission is authorized and the state board of tax appeals is authorized to order the tax commission in proper cases to credit or refund such amounts whether or not such payments have been made under protest and certify such refund to the state board of examiners. (2) No such credit or refund shall be allowed or made after three (3) years from the time the payment was made, unless before the expiration date of that period a claim therefor is filed by the taxpayer. The three (3) year periods allowed by this section for making refunds or credit claims shall not apply in cases where the tax commission asserts a deficiency of tax imposed by this chapter and taxpayers desiring to appeal or otherwise seek a refund of amounts paid in obedience to those deficiencies must do so within the time limits elsewhere prescribed by law.  History: [23-1054, added 1986, ch. 73, sec. 4, p. 205.]
ID Code § 23-1055 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1055 - UNLAWFUL SALE, PURCHASES AND ACTS.

23-1055. UNLAWFUL SALE, PURCHASES AND ACTS. It shall be unlawful: (a) for any brewer manufacturing beer outside this state or for any foreign distributor to sell beer for resale or consumption in this state except to dealers and wholesalers licensed in this state; (b) for any dealer or wholesaler licensed in this state to purchase beer manufactured outside this state except from brewers or foreign distributors holding certificates of approval issued by this state and from other dealers or wholesalers licensed in this state; (c) for any person to sell beer for resale or consumption in this state or to transfer or import beer into this state for the purpose of selling such beer for resale or consumption in this state, unless such person shall hold a license or certificate of approval issued by this state pursuant to which any such sale, transportation or importation shall be authorized; (d) for any retailer licensed in this state to purchase beer for resale except from a dealer or wholesaler licensed in this state. Any beer sold, transported or imported in violation of the provisions of this section shall be subject to seizure, forfeiture and sale in the same manner as provided for in section 23-1008, as amended.  History: [I.C., sec. 23-1055, as added by 1961, ch. 259, sec. 1, p. 430.]
ID Code § 23-1056 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1056 - USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED.

23-1056. USE OF ALTERNATIVE METHOD — TIME WHEN AUTHORIZED. Use of said alternative method of payment of taxes imposed on beer as provided for in sections 23-1047 through 23-1055, shall not be authorized until the state tax commission shall adopt and promulgate a regulation permitting use of such method. On and after the effective date of any such regulation use of such alternative method shall be exclusive, provided, however, tax stamps theretofore purchased by any person liable for payment of taxes on beer and on hand may be used by such person and a credit shall be allowed to him against taxes payable with monthly reports subsequently filed in such manner as the state tax commission may prescribe, or said stamp may be submitted for redemption and refund thereon. Upon thirty (30) days written notice mailed to each brewer and dealer licensed in this state and to each brewer and foreign distributor holding a certificate of approval issued by this state the state tax commission may at any time rescind any such regulation and from and after the effective date of rescission only the method for payment of taxes on beer by use of tax stamps as provided for in section 23-1008, as amended, shall be used.  History: [I.C., sec. 23-1056, as added by 1961, ch. 259, sec. 1, p. 430.]
ID Code § 23-1057 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 10 - BEER|Section 23-1057 - CONTRACT BREWING.

23-1057. CONTRACT BREWING. (1) A contractee brewer may enter into a contractual relationship with a contractor brewer to contractually produce beer for the contractee brewer to the extent allowed by federal law. (2) Both the contractee brewer and the contractor brewer shall be separately licensed and separately owned. Beer brewed for a contractee brewer shall count toward the contractee brewer’s annual barrels produced, and such beer shall not count toward the contractor brewer’s annual barrels produced. Each brewer shall be separately and distinctly responsible for compliance with the provisions of this chapter.  History: [23-1057, added 2019, ch. 214, sec. 2, p. 652.]
ID Code § 23-1101 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1101 - DECLARATION OF POLICY.

23-1101. DECLARATION OF POLICY. It is hereby declared to be the policy of the legislature of the state of Idaho to regulate and control the importation, sale and distribution of beer within the state of Idaho, in the exercise of its powers under the twenty-first amendment to the constitution of the United States of America, and pursuant to section 26, article III, of the constitution of the state of Idaho. In furtherance of that policy, the restrictions and regulations contained in this chapter are enacted to promote equality and fair dealing in the business relationship between Idaho distributors of beer and the suppliers of such product and to assure the establishment and maintenance of an orderly system for the distribution of such products in accordance with the laws of this state regulating the sale and distribution of such products to the public.  History: [23-1101, added 1993, ch. 312, sec. 1, p. 1148.]
ID Code § 23-1106 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1106 - SUPPLIER’S RIGHT TO DISCONTINUE DISTRIBUTION OF BRAND.

23-1106. SUPPLIER’S RIGHT TO DISCONTINUE DISTRIBUTION OF BRAND. (1) A supplier may amend, modify, terminate, cancel, discontinue or fail to renew an agreement, with reference to a brand sold by a supplier, not less than thirty (30) days after written notice is given by the supplier as provided in section 23-1108, Idaho Code, if the supplier discontinues production or discontinues distribution in this state of a brand of beer sold by the supplier to the distributor. (2) Nothing in this section shall prohibit a supplier from conducting test marketing of a product which is not currently being sold in this state, provided that the supplier has notified the director, Idaho state police, in writing, of its plans to conduct test marketing, which notice shall describe the market area in which the test shall be conducted, the name or names of the distributor or distributors who will be selling the product, the name or names of the product being tested, and the period of time, not to exceed eighteen (18) months, during which the testing will take place. (3) If a supplier causes the discontinuance of distribution in this state of a brand of beer, except a brand that is being test marketed pursuant to subsection (2) of this section, then that brand cannot be reintroduced or sold to distributors within this state by any supplier for a period of six (6) months after providing the written notice required in the provisions of this section. A supplier who is test marketing a brand or brands in this state, in compliance with subsection (2) of this section, shall not be subject to the six (6) month reintroduction limitation set forth in the provisions of this subsection. (4) Whenever a supplier discontinues distribution in this state of a brand of beer, the supplier shall be required, at the distributor’s request, to purchase from the distributor any unsold inventory of that brand.  History: [23-1106, added 1993, ch. 312, sec. 1, p. 1154; am. 2000, ch. 469, sec. 71, p. 1520.]
ID Code § 23-1107 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1107 - SUPPLIER REQUIREMENTS UPON AMENDMENT, CANCELLATION OR REFUSAL TO RENEW AN AGREEMENT.

23-1107. SUPPLIER REQUIREMENTS UPON AMENDMENT, CANCELLATION OR REFUSAL TO RENEW AN AGREEMENT. Except as provided in sections 23-1105 and 23-1106, Idaho Code, a supplier may not amend, modify, terminate, cancel, discontinue, or refuse to renew an agreement with a distributor, or cause a distributor to resign from an agreement, unless the supplier has complied with the following requirements: (1) The supplier shall give written notice to the distributor, as provided in section 23-1108, Idaho Code. (2) The supplier acts in good faith. In any legal action, or dispute resolution proceeding, the supplier shall have the burden of proving that it acted in good faith. (3) The supplier has good cause. In any legal action, or dispute resolution proceeding, the supplier shall have the burden of proving that it has good cause. Good cause exists when all of the following have occurred: (a) The distributor has failed to comply substantially with essential and reasonable requirements imposed upon him by the agreement, if such requirements are not discriminatory, either by their terms or in the method of their enforcement, as compared with requirements imposed on other distributors in Idaho or similarly situated distributors in adjoining states and if such requirements are not in violation of any law or regulation. (b) The supplier first acquired knowledge of the failure described in subsection (3)(a) of this section not more than twenty-four (24) months before the date notification was given pursuant to the provisions of section 23-1108, Idaho Code. (c) The supplier has given written notice to the distributor, stating specifically the manner in which the distributor has failed to comply with the agreement. (d) The distributor was given adequate opportunity to use good faith efforts to correct the failure to comply with the agreement. Adequate opportunity shall be thirty (30) days after receipt of the supplier’s notice to submit a plan of corrective action to comply with the agreement and an additional ninety (90) days after the submission of a plan of corrective action to correct the failure in accordance with the plan.  History: [23-1107, added 1993, ch. 312, sec. 1, p. 1154.]
ID Code § 23-1108 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1108 - NOTICE REQUIREMENTS.

23-1108. NOTICE REQUIREMENTS. Notice by a supplier of any proposed amendment, modification, termination, cancellation, discontinuance or refusal to renew an agreement with the distributor shall be written, shall be provided to the distributor in the manner provided in the agreement, if written, or if the agreement is oral, by certified mail, and the notice shall contain all of the following: (1) A statement of intention to amend, modify, terminate, cancel, discontinue or refuse to renew the agreement. (2) A statement of the reason(s) for the amendment, modification, termination, cancellation, discontinuance or nonrenewal. (3) The date on which the amendment, modification, termination, cancellation, discontinuance or nonrenewal will take effect.  History: [23-1108, added 1993, ch. 312, sec. 1, p. 1155.]
ID Code § 23-1109 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1109 - TRANSFEREE OF DISTRIBUTOR’S BUSINESS BOUND BY AGREEMENTS IN EFFECT AT TIME OF TRANSFER — SUPPLIER’S SUCCESSOR BOUND BY AGREEMENTS IN EFFECT AT TIME OF SUCCESSION TO SUPPLIER’S INTEREST.

23-1109. TRANSFEREE OF DISTRIBUTOR’S BUSINESS BOUND BY AGREEMENTS IN EFFECT AT TIME OF TRANSFER — SUPPLIER’S SUCCESSOR BOUND BY AGREEMENTS IN EFFECT AT TIME OF SUCCESSION TO SUPPLIER’S INTEREST. (1) A transferee of a distributor’s business that continues to operate the business shall have the benefit of and be bound by all terms and conditions of the agreement with the supplier in effect on the date of the transfer. (2) A successor to a supplier’s interest in a particular brand or brands of beer, whether acquired by purchasing of the brand name or all or substantially all of the stock or assets of the supplier of that brand or brands, or who has been granted the marketing rights to a particular brand or brands of beer shall be bound by all terms and conditions of each agreement with distributors with respect to that brand or brands in effect on the date of the succession to such interest as a condition of such successor in interest continuing to sell that brand or brands to distributors for resale within this state.  History: [23-1109, added 1993, ch. 312, sec. 1, p. 1155.]
ID Code § 23-1110 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1110 - COMPENSATION TO DISTRIBUTOR UPON TERMINATION, CANCELLATION OR NONRENEWAL OF AGREEMENT.

23-1110. COMPENSATION TO DISTRIBUTOR UPON TERMINATION, CANCELLATION OR NONRENEWAL OF AGREEMENT. (1) In the event that an agreement is terminated, canceled or not renewed by a supplier, the distributor shall be entitled to reasonable compensation for the laid-in cost to the distributor of the inventory of the supplier’s products, including any taxes paid on the inventory by the distributor, together with a reasonable charge for handling of the products. (2) In the event that an agreement is terminated, canceled or not renewed by a supplier in bad faith or for other than good cause, the distributor shall be entitled to additional compensation from the supplier for: (a) The fair market value of any and all assets, including ancillary businesses, relating to the transporting, storing or marketing of supplier’s products; and (b) The good will of the business. (3) The total compensation to be paid by the supplier shall be reduced by any sum received by the distributor from sale of assets of the business used in the distribution of the supplier’s products as well as by whatever value such assets may have to the distributor that are unrelated to the supplier’s products. (4) As used in subsection (2)(a) of this section, fair market value means the highest dollar amount at which a seller would be willing to sell and a buyer would be willing to buy when each possesses all information relevant to the transaction.  History: [23-1110, added 1993, ch. 312, sec. 1, p. 1156.]
ID Code § 23-1111 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1111 - ARBITRATION.

23-1111. ARBITRATION. Any dispute arising under the provisions of this chapter may be settled by such dispute resolution procedures, including arbitration, as may be provided by a written agreement between the parties. In the absence of a written agreement providing for dispute resolution procedures, any dispute arising under the provisions of this chapter may be settled by arbitration, if every party involved in the dispute agrees to arbitrate. Arbitration shall be conducted in accordance with the uniform arbitration act of the state of Idaho, chapter 9, title 7, Idaho Code.  History: [23-1111, added 1993, ch. 312, sec. 1, p. 1156.]
ID Code § 23-1112 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1112 - JUDICIAL REMEDIES OF PARTIES.

23-1112. JUDICIAL REMEDIES OF PARTIES. (1) If a supplier engages in conduct prohibited under the provisions of this chapter, a distributor with which the supplier has an agreement may maintain a civil action against the supplier to recover actual damages, court costs, and, in the court’s discretion, attorney’s fees, reasonably incurred as the result of the prohibited conduct. If a distributor engages in conduct prohibited under the provisions of this chapter, a supplier with which the distributor has an agreement may maintain a civil action against the distributor to recover actual damages, court costs and, in the court’s discretion, attorney’s fees reasonably incurred as a result of the prohibited conduct. Actual damages shall include damages to any ancillary business incurred as a result of the prohibited conduct. (2) A supplier or distributor may bring an action for declaratory judgment for determination of any controversy arising pursuant to the provisions of this chapter. (3) Upon proper application to the court, a supplier or distributor may obtain injunctive relief against any violation of the provisions of this chapter. (4) The remedies provided in this section shall not abolish any other cause of action or remedy available to the supplier or the distributor. (5) Nothing contained in this chapter shall give rise to a claim against the supplier or distributor by any proposed transferee of the distributor’s business.  History: [23-1112, added 1993, ch. 312, sec. 1, p. 1156.]
ID Code § 23-1113 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 11 - DISTRIBUTORS AND SUPPLIERS OF BEER|Section 23-1113 - WAIVER OF BENEFITS OF CHAPTER.

23-1113. WAIVER OF BENEFITS OF CHAPTER. No agreement shall require a supplier or distributor to waive any rights granted pursuant to any provision of this chapter and the provisions of any agreement which would have such an effect shall be null and void. However, if a good faith dispute arises between the parties as to the meaning of any rights or obligations created in the provisions of this chapter, or the performance by a party of its obligations, the parties may enter into a written voluntary settlement of the dispute.  History: [23-1113, added 1993, ch. 312, sec. 1, p. 1157.]
ID Code § 23-1301 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1301 - SHORT TITLE.

23-1301. SHORT TITLE. This act shall be known and designated as the "County Option Kitchen and Table Wine Act."  History: [23-1301, added 1971, ch. 156, sec. 1, p. 760.]