Chapter
Cigarette and Tobacco Products Taxes
- Idaho Code § 63-2501— Purpose
- Idaho Code § 63-2502— Definitions
- Idaho Code § 63-2503— Permits
- Idaho Code § 63-2504— Qualifications of wholesalers
- Idaho Code § 63-2505— Transportation of cigarettes
- Idaho Code § 63-2506— Imposition of tax
- Idaho Code § 63-2507— Stamps to be printed — Affixed to individual packages
- Idaho Code § 63-2508— Stamps to be affixed by person first receiving cigarettes in state
- Idaho Code § 63-2509— Compensation for affixing stamps
- Idaho Code § 63-2510— Payment of tax — Returns — Accounting for stamps
- Idaho Code § 63-2510A— Bonding
- Idaho Code § 63-2511— Records to be kept — Inspection
- Idaho Code § 63-2512— Penalties
- Idaho Code § 63-2513— Contraband articles
- Idaho Code § 63-2514— Search and seizure
- Idaho Code § 63-2515— Compromise and confiscation
- Idaho Code § 63-2516— Collection and enforcement — Actions against state of Idaho
- Idaho Code § 63-2517— Jurisdiction over nonresidents
- Idaho Code § 63-2518— Revocation of permits. [Repealed.]
- Idaho Code § 63-2519— Civil action — Injunction
- Idaho Code § 63-2520— Distribution of moneys collected
- Idaho Code § 63-2521— Refunds — Limitations — Interest
- Idaho Code § 63-2522— Imposition and rate of tax
- Idaho Code § 63-2523— Prohibitions
- Idaho Code § 63-2524— Documentation. [Repealed.]
- Idaho Code § 63-2525— Criminal penalties
- Idaho Code § 63-2526— Administrative sanctions
- Idaho Code § 63-2527— General provisions
- Idaho Code § 63-2528— Definitions
- Idaho Code § 63-2529— Applicability
- Idaho Code § 63-2530— [Reserved.]
- Idaho Code § 63-2531— Floor stocks tax. [Repealed.]
- Idaho Code § 63-2532— — 63-2550. [Reserved.]
- Idaho Code § 63-2551— Tobacco products tax — Definitions
- Idaho Code § 63-2552— Tax imposed — Rate
- Idaho Code § 63-2552A— Additional tax imposed — Rate
- Idaho Code § 63-2552B— Tobacco products use tax
- Idaho Code § 63-2553— Legislative intent
- Idaho Code § 63-2554— Permit required
- Idaho Code § 63-2555— Books and records to be preserved — Entry and inspection by commission
- Idaho Code § 63-2556— Preservation of invoices of sales to other than ultimate consumer
- Idaho Code § 63-2557— Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection
- Idaho Code § 63-2558— Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection
- Idaho Code § 63-2559— When credit may be obtained for tax paid
- Idaho Code § 63-2560— Tax payable monthly — Returns — Other than monthly returns — Procedure
- Idaho Code § 63-2561— Title of act
- Idaho Code § 63-2562— Additions and penalties
- Idaho Code § 63-2563— Collection and enforcement
- Idaho Code § 63-2564— Distribution of tax revenues
- Idaho Code § 63-2565— Refunds, limitations, interest