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.
Idaho Code § 63-2501
Purpose
Known as the Tobacco Products Tax Act
The act spans §§ 63–63 (50 sections).
1974, ch. 211, § 1, p. 1548.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.