Idaho State Statutes - Idaho Attorney Directory

(1) From and after the first day
of July, 1996, there is hereby levied and imposed a tax of ten cents (10¢) per
hundred weight on all canola or rapeseed sold or contracted in this state
through commercial channels. The tax shall be due on or before the time when
the canola or rapeseed is first sold or contracted in the commercial channels
in this state and shall be paid at the times the commission may by rule
prescribe, but not later than the 15th day of the month next succeeding the
three (3) month period in which the canola or rapeseed is sold or contracted
in commercial channels. The commission shall designate the quarters (three (3)
month periods) for the purpose of collection of this tax.
(2) The tax shall be levied and assessed to the seller at the time of
delivery for sale and shall be deducted by the first purchaser from the price
paid to the seller at the time of sale, or in case of a lienholder who may
possess the canola or rapeseed under his lien, the tax shall be deducted by
the lienholder from the proceeds of the claim secured by the lien at the time
the canola or rapeseed is pledged or mortgaged. The tax shall be deducted as
provided in this section whether the canola or rapeseed is stored in this
state or elsewhere. The commission may, however, permit any federal
corporation, such as the commodity credit corporation, to waive its
responsibility for the collection of the tax, provided the amount of the tax
is one dollar ($1.00) or less.
(3) The tax constitutes a lien prior to all other liens and encumbrances
upon the canola or rapeseed, except liens which are declared prior by
operation of a statute of this state.
(4) Any person or firm who pays taxes to the commission at a date later
than that prescribed in this section may be subject to assessment of a late
payment penalty as set forth by rule of the commission. The penalty shall not
exceed the rate of eighteen percent (18%) per annum on the amount due. In
addition to the penalty, the commission may recover all costs and fees,
including reasonable attorney's fees, incurred in collecting the tax and
penalty provided for in this section.
(5) A sale shall be exempt from the tax imposed in this section if a
substantially similar tax is imposed by and paid to another state or foreign
country and used for similar purposes with respect to the same canola or
rapeseed. The commission shall, by rule, identify what other taxes are
substantially similar and are used for similar purposes, and shall establish
procedures for sellers to prove the payment of the other taxes.

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