US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    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.