{"data":{"id":"us-id/idaho-code-26-2138","jurisdiction":"us-id","citation":"Idaho Code § 26-2138","heading":"Taxation.","body":"A credit union shall be deemed an institution for savings and, together with all the accumulations therein, shall not be subject to taxation except as to real estate owned. The shares of a credit union shall not be subject to a stock transfer tax when issued by the corporation or when transferred from one (1) member to another.","path":["TITLE 26 BANKS AND BANKING","CHAPTER 21 IDAHO CREDIT UNION ACT"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title26/t26ch21/sect26-2138/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:18:03Z","sha256":"a14b70ca3f6be2003f7f47c02fcdc5c43dedbfee5d953a13bd10ddfe90e9f594","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-26-2137","next":"us-id/idaho-code-26-2139"},"notice":"GroundRules: Original legal text. Not legal advice."}