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     Idaho Statutes

Idaho Statutes are updated to the website July 1 following the legislative session.

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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