US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2522.  IMPOSITION AND RATE OF TAX. Commencing March 1, 1987, and ending
July 1, 1987, in addition to the tax imposed by section 63-2506, Idaho Code,
there is hereby imposed a tax upon the purchase, storage, use, consumption,
handling, distribution or wholesale sale of cigarettes at the rate of 89/200
of $.01 for each cigarette, which tax shall be paid by the wholesaler and
collected by the state tax commission.
    The moneys collected under this section shall be deposited into the
general account.