Idaho Code § 67-3901: "Taxing district" defined.

For the purpose of this act a "taxing district" is hereby defined to be a "taxing district" as described in chapter IX of an act of Congress entitled "An act to establish a uniform system of bankruptcy throughout the United States," approved July 1, 1898, as amended. Said act of Congress and acts amendatory and supplementary thereto, as the same may be amended from time to time, are herein referred to as the "Federal Bankruptcy Statute."