US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2506.  IMPOSITION OF TAX. (1) On and after July 1, 2005, a tax upon the
purchase, storage, use, consumption, handling, distribution or wholesale sale
of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per
package of twenty (20) cigarettes, which tax shall be paid by the wholesaler,
and collected by the state tax commission. 5.1746¢ of the tax collected per
package of twenty (20) cigarettes shall be subject to appropriation to the
public school income fund to be utilized to facilitate and provide substance
abuse programs in the public school system. 5.1746¢ of the tax collected per
package of twenty (20) cigarettes shall be subject to appropriation to the
department of juvenile corrections for distribution to the counties to be
utilized for county juvenile probation services.
    (2)  Appropriated funds shall be distributed quarterly to the counties
based upon the percentage the population of the county bears to the population
of the state as a whole.
    (3)  The remaining moneys collected and those moneys not appropriated
under the provisions of this section shall be distributed as specified in
section 63-2520, Idaho Code.