Idaho CHAPTER 25 — CIGARETTE AND TOBACCO PRODUCTS TAXES
- 63-2501 — PURPOSE
- 63-2502 — DEFINITIONS
- 63-2503 — PERMITS
- 63-2504 — QUALIFICATIONS OF WHOLESALERS
- 63-2505 — TRANSPORTATION OF CIGARETTES
- 63-2506 — IMPOSITION OF TAX
- 63-2507 — STAMPS TO BE PRINTED -- AFFIXED TO INDIVIDUAL PACKAGES
- 63-2508 — STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE
- 63-2509 — COMPENSATION FOR AFFIXING STAMPS
- 63-2510 — PAYMENT OF TAX -- RETURNS -- ACCOUNTING FOR STAMPS
- 63-2510A — BONDING
- 63-2511 — RECORDS TO BE KEPT -- INSPECTION
- 63-2512 — PENALTIES
- 63-2513 — CONTRABAND ARTICLES
- 63-2514 — SEARCH AND SEIZURE
- 63-2515 — COMPROMISE AND CONFISCATION
- 63-2516 — COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO
- 63-2517 — JURISDICTION OVER NONRESIDENTS
- 63-2519 — CIVIL ACTION -- INJUNCTION
- 63-2520 — DISTRIBUTION OF MONEYS COLLECTED
- 63-2521 — REFUNDS -- LIMITATIONS -- INTEREST
- 63-2522 — IMPOSITION AND RATE OF TAX
- 63-2523 — PROHIBITIONS
- 63-2525 — CRIMINAL PENALTIES
- 63-2526 — ADMINISTRATIVE SANCTIONS
- 63-2527 — GENERAL PROVISIONS
- 63-2528 — DEFINITIONS
- 63-2529 — APPLICABILITY
- 63-2551 — TOBACCO PRODUCTS TAX -- DEFINITIONS
- 63-2552 — TAX IMPOSED -- RATE
- 63-2552A — ADDITIONAL TAX IMPOSED -- RATE
- 63-2553 — LEGISLATIVE INTENT
- 63-2554 — CERTIFICATE OF REGISTRATION REQUIRED
- 63-2555 — BOOKS AND RECORDS TO BE PRESERVED -- ENTRY AND INSPECTION BY COMMISSION
- 63-2556 — PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER
- 63-2557 — INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER -- PRESERVATION -- INSPECTION
- 63-2558 — RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION -- PRESERVATION -- INSPECTION
- 63-2559 — WHEN CREDIT MAY BE OBTAINED FOR TAX PAID
- 63-2560 — TAX PAYABLE MONTHLY -- RETURNS -- MONTHLY ESTIMATE AND QUARTERLY RETURNS, PROCEDURE
- 63-2561 — TITLE OF ACT
- 63-2562 — ADDITIONS AND PENALTIES
- 63-2563 — COLLECTION AND ENFORCEMENT
- 63-2564 — DISTRIBUTION OF TAX REVENUES
- 63-2565 — REFUNDS, LIMITATIONS, INTEREST