Stamps to be affixed by person first receiving cigarettes in state
Known as the Tobacco Products Tax Act
The act spans §§ 63–63 (50 sections).
Applied in 1 court decision — leading case STATE, EX REL. WASDEN v. Maybee (2010)
Most recently applied in STATE, EX REL. WASDEN v. Maybee (January 2010)
1974, ch. 211, § 8, p. 1548; am. 1986, ch. 193, § 5, p. 489.
No cigarettes may be purchased, sold, distributed, stored or held on hand or in possession of any person without Idaho stamps having been affixed thereto, within a reasonable time after receipt thereof.
No person may import cigarettes, nor hold or have in possession unstamped cigarettes, unless he shall have qualified under this act as a wholesaler and obtained a permit, as provided for in section 63-2503, Idaho Code.
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.