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2019 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Section 63-2501 - PURPOSE.
Universal Citation: ID Code § 63-2501 (2019)
63-2501. PURPOSE. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.
History:
[63-2501, added 1974, ch. 211, sec. 1, p. 1548.]
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