63-2504
Qualifications of wholesalers
No wholesaler may be issued a permit or otherwise engage in and carry on
business as a wholesaler of cigarettes until he first shall qualify under
the rules promulgated by the state tax commission with reference to financial
ability. Such restriction shall not apply to any wholesaler lawfully in
business on the date this act is passed and approved. In addition no wholesaler's
permit shall be issued unless:
(1) in the case of a natural person, he be an Idaho resident, or
(2) in case of a corporation, it is an Idaho corporation or a foreign
corporation holding a certificate of authority issued by the secretary
of state and maintaining a registered office and registered agent pursuant
to the Idaho business corporation act, chapter 1, title 30, Idaho Code.
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