Idaho Code
Idaho Code

Idaho Code § 63-3638 (2026)

Sales tax — Distribution. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Sales tax — Distribution. 

All moneys collected under this chapter, except as may otherwise be required in sections 63-3203, 63-3620F, and 63-3709, Idaho Code, shall be distributed by the state tax commission as follows:

Notes of Decisions
Cited in 3 cases, 1969–2001 · leading case: Leonardson v. Moon, 451 P.2d 542 (Idaho 1969).
Sort: Relevance Newest Treatment
Leonardson v. Moon, 451 P.2d 542 (Idaho 1969). · cites it 11× “387 that is objectionable to the appellants under this contention is that portion thereof which amends I.C. § 63-3638 to include subsections (f) (1), (2), (3), (4) and subsection (g) (1) and (2).”
Idaho Endowment Fund Inv. Bd. v. Crane, 23 P.3d 129 (Idaho 2001). · cites it 8× “See also I.C. § 63-3638(6) (providing for distribution by the tax commission of sales tax money collected).”
Canyon High. Dist. No. 4 v. Canyon Cnty., 695 P.2d 380 (Idaho 1985). · cites it 8× “The *997 county reasoned that, pursuant to I.C. § 63-3638, if the district was not a taxing district in the fourth quarter of 1979, it would not share in any moneys remitted to the county from the sales tax fund.”
— Idaho Code § 63-3638(6) — 1 case
Idaho Endowment Fund Inv. Bd. v. Crane, 23 P.3d 129 (Idaho 2001). “See also I.C. § 63-3638(6) (providing for distribution by the tax commission of sales tax money collected).”
— Idaho Code § 63-3638(f) — 2 cases
Leonardson v. Moon, 451 P.2d 542 (Idaho 1969). “387 that is objectionable to the appellants under this contention is that portion thereof which amends I.C. § 63-3638 to include subsections (f) (1), (2), (3), (4) and subsection (g) (1) and (2).”
Canyon High. Dist. No. 4 v. Canyon Cnty., 695 P.2d 380 (Idaho 1985). “The *997 county reasoned that, pursuant to I.C. § 63-3638, if the district was not a taxing district in the fourth quarter of 1979, it would not share in any moneys remitted to the county from the sales tax fund.”
— Idaho Code § 63-3638(g) — 1 case
Leonardson v. Moon, 451 P.2d 542 (Idaho 1969). “387 that is objectionable to the appellants under this contention is that portion thereof which amends I.C. § 63-3638 to include subsections (f) (1), (2), (3), (4) and subsection (g) (1) and (2).”
— Idaho Code § 63-3638(h)(1) — 1 case
Canyon High. Dist. No. 4 v. Canyon Cnty., 695 P.2d 380 (Idaho 1985). “The *997 county reasoned that, pursuant to I.C. § 63-3638, if the district was not a taxing district in the fourth quarter of 1979, it would not share in any moneys remitted to the county from the sales tax fund.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.