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2021 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
- Section 63-2501 - PURPOSE.
- Section 63-2502 - DEFINITIONS.
- Section 63-2503 - PERMITS.
- Section 63-2504 - QUALIFICATIONS OF WHOLESALERS.
- Section 63-2505 - TRANSPORTATION OF CIGARETTES.
- Section 63-2506 - IMPOSITION OF TAX.
- Section 63-2507 - STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES.
- Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.
- Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS.
- Section 63-2510 - PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS.
- Section 63-2510A - BONDING.
- Section 63-2511 - RECORDS TO BE KEPT — INSPECTION.
- Section 63-2512 - PENALTIES.
- Section 63-2513 - CONTRABAND ARTICLES.
- Section 63-2514 - SEARCH AND SEIZURE.
- Section 63-2515 - COMPROMISE AND CONFISCATION.
- Section 63-2516 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.
- Section 63-2517 - JURISDICTION OVER NONRESIDENTS.
- Section 63-2519 - CIVIL ACTION — INJUNCTION.
- Section 63-2520 - DISTRIBUTION OF MONEYS COLLECTED.
- Section 63-2521 - REFUNDS — LIMITATIONS — INTEREST.
- Section 63-2522 - IMPOSITION AND RATE OF TAX.
- Section 63-2523 - PROHIBITIONS.
- Section 63-2525 - CRIMINAL PENALTIES.
- Section 63-2526 - ADMINISTRATIVE SANCTIONS.
- Section 63-2527 - GENERAL PROVISIONS.
- Section 63-2528 - DEFINITIONS.
- Section 63-2529 - APPLICABILITY.
- Section 63-2551 - TOBACCO PRODUCTS TAX — DEFINITIONS.
- Section 63-2552 - TAX IMPOSED — RATE.
- Section 63-2552A - ADDITIONAL TAX IMPOSED — RATE.
- Section 63-2552B - TOBACCO PRODUCTS USE TAX.
- Section 63-2553 - LEGISLATIVE INTENT.
- Section 63-2554 - PERMIT REQUIRED.
- Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION.
- Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.
- Section 63-2557 - INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION.
- Section 63-2558 - RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION.
- Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.
- Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE.
- Section 63-2561 - TITLE OF ACT.
- Section 63-2562 - ADDITIONS AND PENALTIES.
- Section 63-2563 - COLLECTION AND ENFORCEMENT.
- Section 63-2564 - DISTRIBUTION OF TAX REVENUES.
- Section 63-2565 - REFUNDS, LIMITATIONS, INTEREST.
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