63-2554 — CERTIFICATE OF REGISTRATION REQUIRED

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2554.  CERTIFICATE OF REGISTRATION REQUIRED. From and after July 1,
1972, no person shall engage in the business of a distributor or subjobber of
tobacco products at any place of business without first having received from
the commission a certificate of registration as provided in section 63-2503 or
63-2504, Idaho Code.