Terms Used In Idaho Code 63-2431

  • Property: includes both real and personal property. See Idaho Code 73-114
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
The taxes imposed by this chapter shall be in lieu of all other excise taxes, license fees or property taxes imposed upon motor fuels by this state or any political subdivision of this state.