2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2526 - ADMINISTRATIVE SANCTIONS.
(2) Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of the provisions of this chapter, shall be deemed contraband under section 63-2513, Idaho Code, and shall be subject to seizure and forfeiture as provided therein. Provided however, notwithstanding the provisions of section 63-2515, Idaho Code, all such cigarettes so seized and forfeited shall be destroyed and shall not be subject to resale. Such cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.
History:
[63-2526, added 2000, ch. 351, sec. 1, p. 1180.]
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