Idaho Code § 23-401

This is the official text of Idaho Code § 23-401, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.

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23-401 LIQUOR ACCOUNT CREATED.

Official statutory text

23-401. Liquor account created. The state treasurer shall be custodian of an account in the agency asset fund, which is hereby created, to be known as the "liquor account," into which shall be paid all revenues derived from sales of alcoholic beverages and other merchandise, excise taxes, licenses, permits, fees, profits on sales, sales of equipment and supplies, and all other moneys accruing or received under any of the provisions of this act. All moneys, properties, buildings, plants, apparatus, real estate, securities acquired by or through the moneys belonging to the liquor account, including interest earned thereon, shall be the property of the liquor account.

History:

[23-401, added 1939, ch. 222, sec. 701, p. 465; am. 1982, ch. 255, sec. 2, p. 655; am. 2006, ch. 18, sec. 4, p. 70.]

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.