US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2508.  STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN
STATE. No cigarettes may be purchased, sold, distributed, stored or held on
hand or in possession of any person without Idaho stamps having been affixed
thereto, within a reasonable time after receipt thereof.
    No person may import cigarettes, nor hold or have in possession unstamped
cigarettes, unless he shall have qualified under this act as a wholesaler and
obtained a permit, as provided for in section 63-2503, Idaho Code.