State Codes and Statutes

Statutes > Idaho > Title63 > T63ch25

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

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch25

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

State Codes and Statutes

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch25

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