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IDAHO STATUTES AND CODES
CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES
- 63-2501 PURPOSE.
- 63-2502 DEFINITIONS.
- 63-2503 PERMITS.
- 63-2504 QUALIFICATIONS OF WHOLESALERS.
- 63-2505 TRANSPORTATION OF CIGARETTES.
- 63-2506 IMPOSITION OF TAX.
- 63-2507 STAMPS TO BE PRINTED -- AFFIXED TO INDIVIDUAL PACKAGES.
- 63-2508 STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.
- 63-2509 COMPENSATION FOR AFFIXING STAMPS.
- 63-2510 PAYMENT OF TAX -- RETURNS -- ACCOUNTING FOR STAMPS.
- 63-2510A BONDING.
- 63-2511 RECORDS TO BE KEPT -- INSPECTION.
- 63-2512 PENALTIES.
- 63-2513 CONTRABAND ARTICLES.
- 63-2514 SEARCH AND SEIZURE.
- 63-2515 COMPROMISE AND CONFISCATION.
- 63-2516 COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO.
- 63-2517 JURISDICTION OVER NONRESIDENTS.
- 63-2519 CIVIL ACTION -- INJUNCTION.
- 63-2520 DISTRIBUTION OF MONEYS COLLECTED.
- 63-2521 REFUNDS -- LIMITATIONS -- INTEREST.
- 63-2522 IMPOSITION AND RATE OF TAX.
- 63-2523 PROHIBITIONS.
- 63-2525 CRIMINAL PENALTIES.
- 63-2526 ADMINISTRATIVE SANCTIONS.
- 63-2527 GENERAL PROVISIONS.
- 63-2528 DEFINITIONS.
- 63-2529 APPLICABILITY.
- 63-2551 TOBACCO PRODUCTS TAX -- DEFINITIONS.
- 63-2552 TAX IMPOSED -- RATE.
- 63-2552A ADDITIONAL TAX IMPOSED -- RATE.
- 63-2552B TOBACCO PRODUCTS USE TAX.
- 63-2553 LEGISLATIVE INTENT.
- 63-2554 PERMIT REQUIRED.
- 63-2555 BOOKS AND RECORDS TO BE PRESERVED -- ENTRY AND INSPECTION BY COMMISSION.
- 63-2556 PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.
- 63-2557 INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER -- PRESERVATION -- INSPECTION.
- 63-2558 RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION -- PRESERVATION -- INSPECTION.
- 63-2559 WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
- 63-2560 TAX PAYABLE MONTHLY -- RETURNS -- OTHER THAN MONTHLY RETURNS -- PROCEDURE.
- 63-2561 TITLE OF ACT.
- 63-2562 ADDITIONS AND PENALTIES.
- 63-2563 COLLECTION AND ENFORCEMENT.
- 63-2564 DISTRIBUTION OF TAX REVENUES.
- 63-2565 REFUNDS, LIMITATIONS, INTEREST.
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