Code of Idaho, Title 63

Tobacco Tax

Chapter 63 - Table of Sections

Section

Headnote

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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