There is a newer version of the Idaho Code and Statutes
2016 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2529 - APPLICABILITY.
ID Code § 63-2529 (2016) What's This?
63-2529. Applicability. (1) This act does not apply to:
(a) Cigarettes imported or brought into the United States for personal use; or
(b) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. section 1555(b) and any implementing regulations. Provided however, that this chapter shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.
(2) The penalties provided in this chapter are in addition to any other penalties imposed under other law.
History:
[63-2529, added 2000, ch. 351, sec. 1, p. 1181.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
