Idaho Statutes


TITLE 63 REVENUE AND TAXATION



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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