Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES

Section 63-2501 - PURPOSE. - 63-2501. PURPOSE. It is the intent and purpose of this...

Section 63-2502 - DEFINITIONS. - 63-2502. DEFINITIONS. For the purpose of this act, unless otherwise...

Section 63-2503 - PERMITS. - 63-2503. PERMITS. (1) It shall be unlawful for a person...

Section 63-2504 - QUALIFICATIONS OF WHOLESALERS. - 63-2504. QUALIFICATIONS OF WHOLESALERS. No wholesaler may be issued a...

Section 63-2505 - TRANSPORTATION OF CIGARETTES. - 63-2505. TRANSPORTATION OF CIGARETTES. (1) It shall be unlawful for...

Section 63-2506 - IMPOSITION OF TAX. - 63-2506. IMPOSITION OF TAX. (1) On and after July 1,...

Section 63-2507 - STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES. - 63-2507. STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES....

Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE. - 63-2508. STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES...

Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS. - 63-2509. COMPENSATION FOR AFFIXING STAMPS. On and after July 1,...

Section 63-2510 - PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS. - 63-2510. PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS....

Section 63-2510A - BONDING. - 63-2510A. BONDING. (1) At the time an application for a...

Section 63-2511 - RECORDS TO BE KEPT — INSPECTION. - 63-2511. RECORDS TO BE KEPT — INSPECTION. Each wholesaler of...

Section 63-2512 - PENALTIES. - 63-2512. PENALTIES. The penalties herein prescribed are not intended as...

Section 63-2513 - CONTRABAND ARTICLES. - 63-2513. CONTRABAND ARTICLES. Any unstamped cigarettes held, owned, possessed or...

Section 63-2514 - SEARCH AND SEIZURE. - 63-2514. SEARCH AND SEIZURE. When the state tax commission has...

Section 63-2515 - COMPROMISE AND CONFISCATION. - 63-2515. COMPROMISE AND CONFISCATION. When it is shown to the...

Section 63-2516 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO. - 63-2516. COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO....

Section 63-2517 - JURISDICTION OVER NONRESIDENTS. - 63-2517. JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due and...

Section 63-2519 - CIVIL ACTION — INJUNCTION. - 63-2519. CIVIL ACTION — INJUNCTION. If the state tax commission...

Section 63-2520 - DISTRIBUTION OF MONEYS COLLECTED. - 63-2520. DISTRIBUTION OF MONEYS COLLECTED. Revenues received from the taxes...

Section 63-2521 - REFUNDS — LIMITATIONS — INTEREST. - 63-2521. REFUNDS — LIMITATIONS — INTEREST. (1) Where there has...

Section 63-2522 - IMPOSITION AND RATE OF TAX. - 63-2522. IMPOSITION AND RATE OF TAX. Commencing March 1, 1987,...

Section 63-2523 - PROHIBITIONS. - 63-2523. PROHIBITIONS. It shall be unlawful for any person: (1)...

Section 63-2525 - CRIMINAL PENALTIES. - 63-2525. CRIMINAL PENALTIES. Any person that violates or fails to...

Section 63-2526 - ADMINISTRATIVE SANCTIONS. - 63-2526. ADMINISTRATIVE SANCTIONS. (1) The state tax commission may revoke...

Section 63-2527 - GENERAL PROVISIONS. - 63-2527. GENERAL PROVISIONS. (1) It shall be the duty of...

Section 63-2528 - DEFINITIONS. - 63-2528. DEFINITIONS. The definitions set forth in section 63-2502, Idaho...

Section 63-2529 - APPLICABILITY. - 63-2529. APPLICABILITY. (1) This act does not apply to: (a)...

Section 63-2551 - TOBACCO PRODUCTS TAX — DEFINITIONS. - 63-2551. TOBACCO PRODUCTS TAX — DEFINITIONS. As used in this...

Section 63-2552 - TAX IMPOSED — RATE. - 63-2552. TAX IMPOSED — RATE. (1) From and after July...

Section 63-2552A - ADDITIONAL TAX IMPOSED — RATE. - 63-2552A. ADDITIONAL TAX IMPOSED — RATE. (1) In addition to...

Section 63-2552B - TOBACCO PRODUCTS USE TAX. - 63-2552B. TOBACCO PRODUCTS USE TAX. Any person who does not...

Section 63-2553 - LEGISLATIVE INTENT. - 63-2553. LEGISLATIVE INTENT. It is the intent and purpose of...

Section 63-2554 - PERMIT REQUIRED. - 63-2554. PERMIT REQUIRED. No person shall engage in the business...

Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION. - 63-2555. BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND...

Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER. - 63-2556. PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE...

Section 63-2557 - INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION. - 63-2557. INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER...

Section 63-2558 - RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION. - 63-2558. RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST...

Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID. - 63-2559. WHEN CREDIT MAY BE OBTAINED FOR TAX PAID. (1)...

Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE. - 63-2560. TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY...

Section 63-2561 - TITLE OF ACT. - 63-2561. TITLE OF ACT. This act may be cited as...

Section 63-2562 - ADDITIONS AND PENALTIES. - 63-2562. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided...

Section 63-2563 - COLLECTION AND ENFORCEMENT. - 63-2563. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided...

Section 63-2564 - DISTRIBUTION OF TAX REVENUES. - 63-2564. DISTRIBUTION OF TAX REVENUES. (1) The revenues received from...

Section 63-2565 - REFUNDS, LIMITATIONS, INTEREST. - 63-2565. REFUNDS, LIMITATIONS, INTEREST. (a) Where there has been an...