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2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2553 - LEGISLATIVE INTENT.
Universal Citation: ID Code § 63-2553 (2018)
63-2553. LEGISLATIVE INTENT. It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in section 63-2551[, Idaho Code]. It is the further intent and purpose of this chapter to impose the tax only once but nothing in this chapter shall be construed to exempt any person taxable under any other law or under any other tax imposed by the state of Idaho.
History:
[63-2553, added 1972, ch. 289, sec. 3, p. 725.]
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