Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the commission for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered, and such other information as the commission may require. These records shall be preserved for five (5) years from the date of delivery of the tobacco products.
Idaho Code § 63-2558
Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection
Known as the Tobacco Products Tax Act
The act spans §§ 63–63 (50 sections).
1972, ch. 289, § 8, p. 725.
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.