63-2513. CONTRABAND ARTICLES. Any unstamped cigarettes held, owned, possessed or in control of any person for a period of time longer than necessary to affix Idaho stamps, are hereby declared to be contraband goods, except as authorized under subsection (b) of section 63-2512, Idaho Code, and may be seized by the state tax commission, or an employee of the state tax commission, or any peace officer, when directed by the state tax commission, without a warrant. Any vehicle, not a common carrier operating in interstate commerce, used in violating this act, shall likewise be subject to confiscation. Said cigarettes or vehicles seized shall be offered for sale. Fifteen (15) days’ notice of the sale shall be given; net proceeds from the sale shall be deposited in the general fund. The state tax commission shall require the purchaser at the sale to affix the proper amount of tax stamps to cigarette packages.
History:
[63-2513, added 1974, ch. 211, sec. 13, p. 1548; am. 1976, ch. 175, sec. 1, p. 637; am. 1991, ch. 2, sec. 2, p. 14.; am. 2011, ch. 2, sec. 2, p. 5.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2502 - DEFINITIONS.
Section 63-2504 - QUALIFICATIONS OF WHOLESALERS.
Section 63-2505 - TRANSPORTATION OF CIGARETTES.
Section 63-2506 - IMPOSITION OF TAX.
Section 63-2507 - STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES.
Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.
Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS.
Section 63-2510 - PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS.
Section 63-2511 - RECORDS TO BE KEPT — INSPECTION.
Section 63-2513 - CONTRABAND ARTICLES.
Section 63-2514 - SEARCH AND SEIZURE.
Section 63-2515 - COMPROMISE AND CONFISCATION.
Section 63-2516 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.
Section 63-2517 - JURISDICTION OVER NONRESIDENTS.
Section 63-2519 - CIVIL ACTION — INJUNCTION.
Section 63-2520 - DISTRIBUTION OF MONEYS COLLECTED.
Section 63-2521 - REFUNDS — LIMITATIONS — INTEREST.
Section 63-2522 - IMPOSITION AND RATE OF TAX.
Section 63-2523 - PROHIBITIONS.
Section 63-2525 - CRIMINAL PENALTIES.
Section 63-2526 - ADMINISTRATIVE SANCTIONS.
Section 63-2527 - GENERAL PROVISIONS.
Section 63-2528 - DEFINITIONS.
Section 63-2529 - APPLICABILITY.
Section 63-2551 - TOBACCO PRODUCTS TAX — DEFINITIONS.
Section 63-2552 - TAX IMPOSED — RATE.
Section 63-2552A - ADDITIONAL TAX IMPOSED — RATE.
Section 63-2552B - TOBACCO PRODUCTS USE TAX.
Section 63-2553 - LEGISLATIVE INTENT.
Section 63-2554 - PERMIT REQUIRED.
Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION.
Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.
Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE.
Section 63-2561 - TITLE OF ACT.
Section 63-2562 - ADDITIONS AND PENALTIES.
Section 63-2563 - COLLECTION AND ENFORCEMENT.