63-2528. DEFINITIONS. The definitions set forth in section 63-2502, Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act:
(1) "Commission" means the Idaho state tax commission.
(2) "Importer" means any person in the United States to whom nontaxpaid cigarettes manufactured in a foreign country, Puerto Rico, the Virgin Islands or a possession of the United States are shipped or consigned; any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings cigarettes into the United States.
(3) "Manufacturer" means any person who manufactures cigarettes by any method of preparing, processing or manipulating tobacco, except for his own personal consumption or use.
(4) "Person" means an individual, partnership, corporation or any other business or legal entity.
History:
[63-2528, added 2000, ch. 351, sec. 1, p. 1181.]
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.