US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2523.  PROHIBITIONS. It shall be unlawful for any person:
    (1)  To sell or distribute in this state; to acquire, hold, own, possess
or transport, for sale or distribution in this state; or to bring into this
state for sale or distribution in this state:
    (a)  Any cigarettes the package of which:
         (i)   Bears any statement, label, stamp, sticker or notice indicating
         that the manufacturer did not intend the cigarettes to be sold,
         distributed or used in the United States including, but not limited
         to, labels stating "For Export Only," "U.S. Tax-Exempt," "For Use
         Outside U.S." or similar wording; or
         (ii)  Does not comply with:
              1.  All requirements imposed by or pursuant to federal law
              regarding warnings and other information on packages of
              cigarettes manufactured, packaged or imported for sale,
              distribution or use in the United States including, but not
              limited to, the precise warning labels specified in the federal
              cigarette labeling and advertising act, 15 U.S.C. section 1333;
              and
              2.  All federal trademark and copyright laws;
    (b)  Any cigarettes imported into the United States in violation of
    section 5754 of the Internal Revenue Code as defined in section 63-3004,
    Idaho Code, or any other federal law, or implementing federal regulations;
    (c)  Any cigarettes that such person otherwise knows or has reason to know
    the manufacturer did not intend to be sold, distributed or used in the
    United States; or
    (d)  Any cigarettes for which there has not been submitted to the
    secretary of the U.S. department of health and human services the list or
    lists of the ingredients added to tobacco in the manufacture of such
    cigarettes required by the federal cigarette labeling and advertising act,
    15 U.S.C. section 1335a;
    (2)  To alter the package of any cigarettes, prior to sale or distribution
to the ultimate consumer, so as to remove, conceal or obscure:
    (a)  Any statement, label, stamp, sticker or notice described in
    subparagraph (1)(a)(i) of this section;
    (b)  Any health warning that is not specified in, or does not conform with
    the requirements of, the federal cigarette labeling and advertising act,
    15 U.S.C. section 1333; or
    (3)  To affix any stamp required pursuant to chapter 25, title 63, Idaho
Code, to the package of any cigarettes described in subsection (1) of this
section or altered in violation of subsection (2) of this section.