CIGARETTE AND TOBACCO PRODUCTS TAXES

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. CIGARETTE AND TOBACCO PRODUCTS TAXES

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Section
63-2501

PURPOSE.

Section
63-2502

DEFINITIONS.

Section
63-2503

PERMITS.

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
63-2510A

BONDING.

Section
63-2511

RECORDS TO BE KEPT — INSPECTION.

Section
63-2512

PENALTIES.

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
63-2557

INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION.

Section
63-2558

RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION.

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.

Section
63-2564

DISTRIBUTION OF TAX REVENUES.

Section
63-2565

REFUNDS, LIMITATIONS, INTEREST.