Terms Used In Idaho Code 22-4017

  • Commission: means the Idaho barley commission. See Idaho Code 22-4003
  • First purchaser: means any person, group, association or partnership that buys barley in this state in the first instance, or any lienholder, public or private, including the commodity credit corporation, who may possess barley from the grower under any lien. See Idaho Code 22-4003
The tax imposed in this chapter shall be paid by the first purchaser to the commission. The commission shall receipt the purchaser thereof and promptly deposit the moneys in an account as provided in section 22-4010, Idaho Code. The commission may adopt, rescind, modify and amend regulations not inconsistent with this chapter, related to the payment and collection of the tax provided for in this chapter.