reglab/housing_qa huggingface dataset:
ID Code § 23-1322 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1322 - MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT.

23-1322. MONTHLY REPORTS OF SALES — PAYMENT OF EXCISE TAX WITH REPORT. Each person liable for the payment of taxes on wine as provided for in section 23-1319, Idaho Code, shall, on or before the fifteenth day of each month, or for such other period as the state tax commission may prescribe by rule, file a written report with the state tax commission showing all sales of wine for resale or consumption in this state made by such person during the calendar month or other period immediately preceding. Taxes payable with respect to such sale shall be paid by the person liable therefor at the time such report is filed.  History: [23-1322, added 1971, ch. 156, sec. 22, p. 760; am. 2009, ch. 4, sec. 2, p. 6.]
ID Code § 23-1322A (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1322A - COLLECTION AND ENFORCEMENT.

23-1322A. 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, for the purposes of this act, be considered a taxable period.  History: [23-1322A, added 1980, ch. 239, sec. 6, p. 558; am. 1984, ch. 105, sec. 4, p. 246; am. 2007, ch. 10, sec. 10, p. 20.]
ID Code § 23-1323 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1323 - RULES AND REGULATIONS CONCERNING EXCISE TAX — POWER OF TAX COMMISSION.

23-1323. RULES AND REGULATIONS CONCERNING EXCISE TAX — POWER OF TAX COMMISSION. The state tax commission shall be, and it is hereby authorized to adopt and promulgate such rules and regulations as it may be necessary to assure payment of taxes on wine, 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 wine to show on such monthly reports information concerning their inventories, purchases, sales and shipments of wine, requiring monthly informational reports from distributors concerning their inventories, purchases, sales and shipments of wine; requiring reports from carriers, both public and private, concerning deliveries of wine made in this state by such carriers, and shipments of wine made by such carriers out of this state; requiring distributors and persons liable for payment of taxes on wine to maintain complete and accurate books, records and accounts on transactions involving wine; and establishing grounds upon which delay in filing reports and paying taxes imposed upon wine may be considered justifiable and without fault on the part of the person liable therefor.  History: [23-1323, added 1971, ch. 156, sec. 23, p. 760.]
ID Code § 23-1324 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1324 - LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND.

23-1324. LICENSE AND TRANSFER FEES — ALCOHOL BEVERAGE CONTROL FUND. All moneys from license and transfer fees that are collected by the director pursuant to the provisions of this chapter shall be paid over to the state treasurer for deposit in the alcohol beverage control fund created in section 23-940, Idaho Code. All other moneys collected by the director pursuant to the provisions of this chapter shall be paid over to the state treasurer for deposit in the general fund.  History: [23-1324, added 2012, ch. 160, sec. 3, p. 436.]
ID Code § 23-1325A (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1325A - SERVICES PERMITTED INCIDENT TO STOCKING, ROTATION AND RESTOCKING OF WINE.

23-1325A. SERVICES PERMITTED INCIDENT TO STOCKING, ROTATION AND RESTOCKING OF WINE. For the purposes of section 23-1325(4), Idaho Code, a distributor may, with the permission of the retailer, and in accordance with space allocations directed by the retailer, set, remove, replace, reset or relocate all wine upon the shelves of the retailer. Labor performed or schematics prepared by the distributor relating to conduct authorized pursuant to the provisions of this section shall not constitute prohibited conduct or unlawful aid to a retailer.  History: [23-1325A, added 1984, ch. 232, sec. 2, p. 562; am. 2020, ch. 82, sec. 14, p. 189.]
ID Code § 23-1325B (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1325B - SERVICES PERMITTED INCIDENT TO WINE DISPENSING SYSTEMS — CERTAIN ADVERTISING MATERIALS PERMITTED.

23-1325B. SERVICES PERMITTED INCIDENT TO WINE DISPENSING SYSTEMS — CERTAIN ADVERTISING MATERIALS PERMITTED. (1) To the extent permitted by federal law and regulations adopted pursuant thereto, a distributor may furnish, install and perform repair services on wine dispensing systems on the premises of a retailer. The distributor shall collect from the retailer the reasonable value thereof, which value shall not be less than the cost of such system or service to the distributor. Dispensing systems may include, but shall not be limited to, tapping devices, spigots, valves, hose, washers, couplings, clamps, air hose, vents, faucets and pumping devices and CO2 regulators. A distributor may perform cleaning and sanitary services relating to the dispensing system without charge. (2) Notwithstanding the provisions of section 23-1325, Idaho Code, a distributor may furnish to the retailer, without charge, recipes and brochures explaining wine and other products. (3) Labor performed or equipment, brochures or recipes furnished pursuant to the provisions of this section shall not constitute prohibited conduct or unlawful aid to a retailer.  History: [23-1325B, added 1990, ch. 406, sec. 1, p. 1132.]
ID Code § 23-1326 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1326 - CREDIT SALES TO RETAILERS PROHIBITED.

23-1326. CREDIT SALES TO RETAILERS PROHIBITED. (1) No sale or delivery of wine shall be made to any retailer, except for cash paid at the time of or prior to delivery thereof, or except as provided by electronic funds transfer in accordance with subsection (3) of this section, and in no event shall any distributor extend any credit on account of such wine to a retailer, nor shall any retailer accept or receive delivery of such wine except when payment therefor is made in cash at the time of or prior to delivery thereof, or by electronic funds transfer in accordance with subsection (3) of this section.  (2) The acceptance of a first party check from a retailer by a distributor, or the use of a debit card by a licensed retailer, shall not be deemed an extension of or acceptance of credit pursuant to this section. (3) The acceptance and use of an electronic funds transfer shall not be deemed an extension or acceptance of credit pursuant to this section, provided such transfer is initiated and completed promptly and in no event completed later than five (5) business days following delivery of such wine. Any attempt by a licensed retailer to delay payment of an electronic funds transfer pursuant to this section for any period of time beyond the time set forth in this subsection, shall be deemed an acceptance of credit by the licensed retailer. (4) Any extension or acceptance of credit in violation of the provisions of this section shall constitute the giving and receiving of aid or assistance to or by a licensed retailer prohibited by the provisions of section 23-1325, Idaho Code.  History: [23-1326, added 1971, ch. 156, sec. 26, p. 760; am. 1999, ch. 206, sec. 3, p. 554; am. 2011, ch. 255, sec. 2, p. 700; am. 2013, ch. 288, sec. 2, p. 761.]
ID Code § 23-1327 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1327 - SALE OF WINE IN ORIGINAL CONTAINER AND SIZE OF CONTAINERS.

23-1327. SALE OF WINE IN ORIGINAL CONTAINER AND SIZE OF CONTAINERS. No distributor shall purchase, receive, or sell any wine except in the original container as prepared for the market by the importer or manufacturer. No importer or distributor shall, without permission of the director, adopt or use any container for wine that will contain in excess of fifteen (15) gallons of wine.  History: [23-1327, added 1971, ch. 156, sec. 27, p. 760; am. 1974, ch. 27, sec. 71, p. 811; am. 2005, ch. 32, sec. 1, p. 147; am. 2013, ch. 142, sec. 1, p. 339.]
ID Code § 23-1328 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1328 - RETAILER’S NAME ON LABELS PROHIBITED — DISCRIMINATION AMONG RETAILERS PROHIBITED.

23-1328. RETAILER’S NAME ON LABELS PROHIBITED — DISCRIMINATION AMONG RETAILERS PROHIBITED. No label on a wine container shall be used or placed thereon which indicates that a retailer is the producer or the bottler thereof or which contains the name of a retailer in any manner, except in the case of wineries licensed under this chapter, in which case such winery may sell a product processed and bottled by or for that winery upon satisfaction of all terms and conditions of this chapter relating to licensure for retail sale of wine. No distributor shall restrict the sale of wine for which the distributor has filed a price schedule in accordance with the provisions of this act to one retailer or to retail premises under common ownership or associated together in, by, or through a buying organization or agency which represents a common identity to the public; nor shall such distributor refuse to sell or distribute wine to a retailer on terms and conditions different from those terms and conditions upon which said distributor sells or distributes wine to other retailers.  History: [23-1328, added 1971, ch. 156, sec. 28, p. 760; am. 1984, ch. 221, sec. 11, p. 537; am. 1987, ch. 169, sec. 6, p. 333; am. 1993, ch. 333, sec. 3, p. 1233.]
ID Code § 23-1329 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1329 - SCHEDULES OF PRICES — FILING BY IMPORTERS AND DISTRIBUTORS — MODIFICATION OR WITHDRAWAL.

23-1329. SCHEDULES OF PRICES — FILING BY IMPORTERS AND DISTRIBUTORS — MODIFICATION OR WITHDRAWAL. Each importer and distributor shall file with the director a written schedule of prices to be charged by such person for wine imported into or sold within this state for resale therein. Such schedule of prices shall be uniform for buyers in the same trade area within this state, and shall set forth the following: (a) All brands and types of products offered for sale; (b) The delivered sale price thereof in the several trade areas of the state; and (c) Any allowance granted for returned containers. Such schedule of prices so filed may be changed or modified from time to time by filing with the director a new schedule of prices, not less than ten (10) days prior to the last day of the filing calendar month, becoming effective on the first day of the succeeding calendar month. Upon the filing of said new prices, the director shall give notice thereof to all importers and distributors. Such schedule of prices so filed may not be withdrawn prior to its effective date, and upon becoming effective shall remain in effect as follows: (i) an increase in prices, for a minimum period of thirty (30) days; (ii) a reduction in prices for a minimum period of six (6) months. Upon the filing of the original schedule of prices, and after the effective date of any schedule of prices amendatory thereto, all prices therein stated shall be strictly adhered to. Amendatory schedules shall recite the information required in the above subsections (a), (b) and (c).  History: [23-1329, added 1971, ch. 156, sec. 29, p. 760; am. 1974, ch. 27, sec. 72, p. 811; am. 1975, ch. 151, sec. 6, p. 383.]
ID Code § 23-1330 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1330 - RULES AND REGULATIONS BY DIRECTOR.

23-1330. RULES AND REGULATIONS BY DIRECTOR. For the purpose of the administration of this act, the director shall make, promulgate, and publish such rules and regulations as the director may deem necessary for carrying out the provisions of this act and for the orderly and efficient administration hereof, and except as may be limited or prohibited by law and the provisions of this act, such rules and regulations so made and promulgated shall have the force of statute. All rules and regulations adopted pursuant to the terms of this act shall be adopted in accordance with the [and] subject to the provisions of chapter 52, title 67, Idaho Code.  History: [23-1330, added 1971, ch. 156, sec. 30, p. 760; am. 1974, ch. 27, sec. 73, p. 811.]
ID Code § 23-1332 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1332 - SALE BY BY-THE-DRINK LIQUOR LICENSEES.

23-1332. SALE BY BY-THE-DRINK LIQUOR LICENSEES. Retailers holding valid licenses for the retail sale of liquor by the drink pursuant to chapter 9, title 23, Idaho Code, may sell wine for consumption on or off the licensed premises. Persons holding a valid wine by the drink license may sell wine for consumption on the premises only. Retailers who do not possess a valid license for the retail sale of liquor by the drink, or retailers who do not have a valid wine by the drink license, shall not permit consumption of wine on the licensed premises and may sell the wine only in its original unbroken container. Provided however, that wineries whose business does not include the sale of wine by the drink may provide free single-serving samples of two (2) ounces or less to customers for the purpose of sales promotion upon the winery premises or upon the premises of a retail wine outlet which retails exclusively the wine product of that winery and which is wholly owned and operated thereby. Wine sold for consumption or dispensed on the licensed premises may be sold, consumed or dispensed only during hours that beer can be sold, consumed or dispensed pursuant to the laws of this state. Wine sold by the retailer for consumption off the premises of the retailer may be sold only during the hours that beer may be sold pursuant to the laws of this state.  History: [23-1332, added 1971, ch. 156, sec. 32, p. 760; am. 1973, ch. 144, sec. 9, p. 281; am. 1983, ch. 165, sec. 1, p. 471; am. 1987, ch. 169, sec. 7, p. 333.]
ID Code § 23-1333 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1333 - OPEN OR UNSEALED CONTAINERS OF WINE IN MOTOR VEHICLES ON HIGHWAYS PROHIBITED.

23-1333. OPEN OR UNSEALED CONTAINERS OF WINE IN MOTOR VEHICLES ON HIGHWAYS PROHIBITED. No person may, while operating or riding in or upon a motor vehicle upon a public highway of this state, have in his possession any wine in an open or unsealed container of any kind.  History: [23-1333, added 1971, ch. 156, sec. 33, p. 760.]
ID Code § 23-1334 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1334 - MINORS — AUTHORIZATION TO DELIVER.

23-1334. MINORS — AUTHORIZATION TO DELIVER. (a) The prohibitions on possession of wine by any person under the age of twenty-one (21) years do not apply to possession by a person under the age of twenty-one (21) years making a delivery in pursuance of the order of his parent or in pursuance of his employment, or when such person under the age of twenty-one (21) years is in a private residence accompanied by his parent or guardian and with such parent’s or guardian’s consent. (b) Any person who shall, by any means, represent to any retailer or distributor or the agent or employee of such retailer or distributor, that any other person is twenty-one (21) years or more of age, when in fact such other person is under the age of twenty-one (21) years, for the purpose of entering licensed premises or inducing such retailer or distributor, or the agent or employee of such retailer or distributor, to sell, serve, or dispense wine to such other person shall be guilty of a misdemeanor.  History: [23-1334, added 1971, ch. 156, sec. 34, p. 760; am. 1972, ch. 331, sec. 1, p. 833; am. 1976, ch. 292, sec. 1, p. 1010; am. 1987, ch. 212, sec. 14, p. 453; am. 1991, ch. 269, sec. 4, p. 661; am. 1994, ch. 60, sec. 1, p. 119; am. 1999, ch. 59, sec. 11, p. 155.]
ID Code § 23-1335 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1335 - VIOLATIONS OF ACT MISDEMEANORS.

23-1335. VIOLATIONS OF ACT MISDEMEANORS. Any person who violates any of the provisions of this act or fails to comply with any of the terms and conditions of this act shall be guilty of a misdemeanor.  History: [23-1335, added 1971, ch. 156, sec. 35, p. 760.]
ID Code § 23-1336 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1336 - WINE SOLD OR DONATED TO PERSONS OR ASSOCIATIONS FOR BENEVOLENT, CHARITABLE OR PUBLIC PURPOSES.

23-1336. WINE SOLD OR DONATED TO PERSONS OR ASSOCIATIONS FOR BENEVOLENT, CHARITABLE OR PUBLIC PURPOSES. In the event that wine has been sold or donated to a person or association which desires to dispense or sell such wine and to donate the proceeds from the sale or dispensing thereof for benevolent, charitable or public purposes, the director may issue a permit authorizing such sale or dispensing of wine by such person or association if the director is satisfied that said proceeds, after deducting reasonable expenses incurred in conjunction with the sale or dispensing thereof, will be donated for such benevolent, charitable or public purpose. The director shall prescribe the form of the application for such permit, which application may require disclosure of names of sponsors; donors, quantities and types of wine products donated; the retailer, if any, designated by such person or association to receive, store or dispense donated wine; the dates and hours during which the permit is to be effective, not to exceed three (3) consecutive days; and such other information as the director may require. The director shall collect a twenty dollar ($20.00) fee for the event for which the permit is to be effective. The director may require that the applicant submit a report to the director after the benevolent, charitable or public purpose event showing the disposition of funds from the event. Should the director determine that the applicant or its representatives is violating, or has in the past violated, any law pertaining to the dispensing or sale of wine by a licensed retailer relating to hours of sale, or relating to dispensing wine to underaged persons, or has failed in the past to submit such information as may have been requested by the director, such permit may be summarily suspended by the director, prior to hearing, or may be denied pending a hearing. A licensed retailer may, on behalf of the permittee, receive or store wine to be used at the event, and may dispense such wine to attendees of the benevolent, charitable or public purpose event for which the permit has been issued.  History: [23-1336, added 1991, ch. 162, sec. 2, p. 390; am. 1994, ch. 14, sec. 2, p. 21.]
ID Code § 23-1337 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1337 - ALCOHOL BEVERAGE CATERING PERMIT.

23-1337. ALCOHOL BEVERAGE CATERING PERMIT. Any person who is the holder of an Idaho winery license shall be eligible to obtain an alcohol beverage catering permit. Two (2) or more wineries may use a winery’s licensed premises to host an event under an alcohol beverage catering permit to serve and sell their respective wines at that event.  History: [23-1337, added 1992, ch. 235, sec. 1, p. 703; am. 1999, ch. 58, sec. 6, p. 150; am. 2016, ch. 181, sec. 1, p. 491.]
ID Code § 23-1338 (2021)
2021 Idaho Code|Title 23 - ALCOHOLIC BEVERAGES|Chapter 13 - COUNTY OPTION KITCHEN AND TABLE WINE ACT|Section 23-1338 - WINE PRODUCT SERVICE AND SALES — SPONSORED EVENTS.

23-1338. WINE PRODUCT SERVICE AND SALES — SPONSORED EVENTS. (1) Any person who is the holder of an Idaho winery license is authorized to serve or sell any wine product of that winery at events of seven (7) days’ duration or less sponsored by any group, organization, person or political subdivision. Each participating winery must make its own arrangements with the sponsoring group, organization, person or political subdivision. Service and sales under the authority of this section may occur only in counties that permit the sale of wine in accordance with section 23-1304, Idaho Code, and any service or sales under the provisions of this section must comply with all applicable limitations and requirements regarding day and hour of sale, age and condition of purchasers and all other requirements of any regulatory ordinance adopted pursuant to the authority of section 23-1318, Idaho Code, by the city or county in whose jurisdiction the event is to take place. (2) At least seven (7) days prior to the date on which the sponsored event is to commence, the winery shall notify by electronic mail the Idaho state police, alcohol beverage control bureau, and the chief of police of the incorporated city in which the sponsored event will be held, if the event is to be held in an incorporated city, or the sheriff of the county in which the sponsored event is to be held, if the event will not be held in an incorporated city, that wine will be served or sold by the winery at the sponsored event. The notice shall provide the following information: (a) The name and address of the winery and the number of its state winery license; (b) The dates and hours that wine will be served or sold; (c) The name of the group, organization, person or political subdivision sponsoring the event; and (d) The address at which the wine will be served or sold, and if a public building, the rooms in which the wine will be served or sold. (3) Within three (3) business days after receiving the notice, the alcohol beverage control bureau shall respond to the winery. An approval by the alcohol beverage control bureau shall serve as authorization for the event, and shall be displayed during all hours that wine is served or sold at the sponsored event. (4) Neither the winery nor any person owning an interest in the winery, nor any employee, contractor or business associate of the winery shall qualify as an event sponsor under the provisions of this section. (5) Neither a city nor a county license or permit is required for the activities authorized pursuant to the provisions of this section.  History: [23-1338, added 2007, ch. 289, sec. 3, p. 824.]