US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2503.  PERMITS. (1) It shall be unlawful for a person to act as a
wholesaler of cigarettes without a permit. The permit shall be obtained by
application to the tax commission upon a form furnished by it, accompanied by
a fee of fifty dollars ($50.00). The wholesaler permit shall be nonassignable
and shall continue in force until surrendered or canceled.
    (2)  It shall be unlawful for any retailer to purchase, sell, offer for
sale, distribute, store or possess any cigarettes without first applying for
and receiving a seller's permit under section 63-3620, Idaho Code.
    (3)  A permit shall be held only by persons actively engaged in making
wholesale sales of cigarettes subject to tax under this chapter. Any person
not so engaged shall forthwith surrender his permit to the state tax
commission for cancellation.
    (4)  Whenever any person fails to comply with any provision of this
chapter relating to the purchase, sale or offering for sale or distribution of
cigarettes or any rules of the state tax commission relating to the cigarette
tax prescribed and adopted under this chapter, the state tax commission may
revoke or suspend any permit held by the person or may deny a new permit to
such person.
    (5)  The state tax commission may revoke the permit of a person not
actively engaged in activities requiring a permit under this section.
    (6)  Notice of revocation shall be given in the manner provided for
deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject
to review as provided in section 63-3631, Idaho Code.
    (7)  A permit, held by a person who for a period of twelve (12)
consecutive months reports no cigarette tax due under this chapter, shall
expire automatically upon the state tax commission providing notice of the
expiration to the last known address of the person to whom the permit was
issued.
    (8)  A person who engaged in activities requiring a permit under this
section without a permit or after a permit has been revoked or suspended, and
any person who is a responsible person,  as defined in section 63-3627, Idaho
Code, of such a business shall, after receiving written notice from the state
tax commission, be subject to a civil penalty not in excess of one hundred
dollars ($100), and each day shall constitute a separate offense, which the
state tax commission may assess as a deficiency pursuant to section 63-2516,
Idaho Code.