2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
(2) Taxes paid on tobacco products sold on or after January 1, 2000, on accounts later found to be worthless and actually charged-off may be credited upon a subsequent payment of the tax on tobacco products or, if no such tax is due, refunded. If all or part of such an account is thereafter collected, the tax shall be paid based upon the proportion of the amount collected.
History:
[63-2559, added 1972, ch. 289, sec. 9, p. 725; am. 2000, ch. 163, sec. 1, p. 412; am. 2007, ch. 19, sec. 2, p. 30.]
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