US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2505.  TRANSPORTATION OF CIGARETTES. (1) It shall be unlawful for any
person to transport into, export from or receive in this state or carry or
move from place to place within this state, except as provided in this
section, any cigarettes which do not have affixed thereto Idaho stamps.
    (2)  Any wholesaler engaged in interstate business, who shall furnish
surety bond in a sum satisfactory to the state tax commission, shall be
permitted to set aside such part of his stock as may be necessary for the
conduct of such interstate business without affixing the stamps required by
this chapter. Every wholesaler, at the time of shipping or delivering
cigarettes, shall make a duplicate invoice, showing complete details of the
sale, and shall retain the duplicate for inspection by the state tax
commission or its agent.
    (3)  Except as provided in subsection (4) of this section, every person
who shall transport cigarettes not stamped as required in this chapter upon
the public highways, waterways, airways, roads or streets of this state shall
have in his actual possession invoices or delivery tickets for such cigarettes
which shall show:
    (a)  The true name and the complete and exact address of the consignor or
    seller; and
    (b)  The true name and complete and exact address of the consignee or
    purchaser; and
    (c)  The quantity and brands of the cigarettes transported; and
    (d)  Either:
         (i)   The true name and complete and exact address of the wholesaler
         licensed under this chapter who has or shall assume payment of taxes
         under this chapter; or
         (ii)  The true name and complete and exact address of the person
         authorized to receive unstamped cigarettes by the law of the state or
         foreign country to which the cigarettes are destined.
    (4)  Any common or contract carrier, as defined in 18 U.S.C. section 2341,
who transports cigarettes under a proper bill of lading or freight bill which
states the quantity, source and destination of such cigarettes and who is
without notice to itself or to any of its agents or employees that said
cigarettes are not stamped as required in this chapter shall be deemed to have
complied with this section.