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 |
Section |
Headnote |
| 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 |
