{"data":{"id":"us-id/idaho-code-42-5118","jurisdiction":"us-id","citation":"Idaho Code § 42-5118","heading":"Tax exemption.","body":"Interim notes, and the interest thereon, issued pursuant to the authority contained in this chapter shall be exempt from taxation under the Idaho income tax law.","path":["TITLE 42 IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION","CHAPTER 51 GROUND WATER MANAGEMENT DISTRICTS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title42/t42ch51/sect42-5118/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:21:32Z","sha256":"d48cc514cfd8ea2d9761bdf88f0584de2f373bd70a12b9ab91ae92d0cb11618d","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-42-5117","next":"us-id/idaho-code-42-5119"},"notice":"GroundRules: Original legal text. Not legal advice."}