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Idaho Statutes
Title 63
Chapter 25
Idaho Code tit. 63, ch. 25
Cigarette and Tobacco Products Taxes
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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.