US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2513.  CONTRABAND ARTICLES. Any unstamped cigarettes held, owned,
possessed or in control of any person for a period of time longer than
necessary to affix Idaho stamps, and hereby declared to be contraband goods,
except as authorized under subsection (b) of section 63-2512, Idaho Code, and
may be seized by the state tax commission, or an employee of the state tax
commission, or any peace officer, when directed by the state tax commission,
without a warrant. Any vehicle, not a common carrier operating in interstate
commerce, used in violating this act, shall likewise be subject to
confiscation. Said cigarettes or vehicles seized shall be offered for sale.
Fifteen (15) days' notice of the sale shall be given; net proceeds from the
sale shall be deposited in the general fund. The state tax commission shall
require the purchaser at the sale to affix the proper amount of tax stamps to
cigarette packages.