63-2507 — STAMPS TO BE PRINTED -- AFFIXED TO INDIVIDUAL PACKAGES

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2507.  STAMPS TO BE PRINTED -- AFFIXED TO INDIVIDUAL PACKAGES. The
state tax commission is hereby authorized and required to design and have
printed Idaho cigarette stamps which are to be affixed to each individual
package of cigarettes, which stamps shall be in the amount of the tax imposed
by section 63-2506, Idaho Code. Except as otherwise prescribed by the state
tax commission, each stamp shall be affixed in such a manner that it cannot be
removed without being mutilated or destroyed. Stamps may be obtained only from
the state tax commission, or its authorized agent, and only by a holder of a
valid and current wholesaler permit.