US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2514.  SEARCH AND SEIZURE. When the state tax commission has reason to
believe that any cigarettes are being kept, sold, offered for sale or given
away in violation of this act, an employee, delegate or deputy of the state
tax commission, or any peace officer, may make affidavit of such fact,
describing the place or thing to be searched, before a magistrate, or such
official shall issue a search warrant directed to the sheriff, constable,
police officer, or employee[,] delegate or deputy of the state tax commission
commanding him to search any place or vehicle that may be designated in the
affidavit and search warrant, and to seize any cigarettes so possessed as well
as any article, machine or vehicle wherein the same are found, kept or stored
as contraband and to arrest the person in control or possession thereof for
violation of the provisions of section 63-2512, Idaho Code.