(1) The trust fund shall not be subject to chapter 4,
title 41, Idaho Code, as it pertains to premium tax.
(2) The state of Idaho hereby preempts the field of imposing excise,
privilege, franchise, income, license and similar taxes, licenses and fees
upon the trust fund; and no county, city, municipality, district, school
district, or other political subdivision or agency of Idaho shall levy upon
this trust fund any such tax, license or fee. |
