Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES
- Section 63-2501 - PURPOSE
- Section 63-2502 - DEFINITIONS
- Section 63-2503 - PERMITS
- Section 63-2504 - QUALIFICATIONS OF WHOLESALERS
- Section 63-2505 - TRANSPORTATION OF CIGARETTES
- Section 63-2506 - IMPOSITION OF TAX
- Section 63-2507 - STAMPS TO BE PRINTED - AFFIXED TO INDIVIDUAL PACKAGES
- Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE
- Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS
- Section 63-2510 - PAYMENT OF TAX - RETURNS - ACCOUNTING FOR STAMPS
- Section 63-2510A - BONDING
- Section 63-2511 - RECORDS TO BE KEPT - INSPECTION
- Section 63-2512 - PENALTIES
- Section 63-2513 - CONTRABAND ARTICLES
- Section 63-2514 - SEARCH AND SEIZURE
- Section 63-2515 - COMPROMISE AND CONFISCATION
- Section 63-2516 - COLLECTION AND ENFORCEMENT - ACTIONS AGAINST STATE OF IDAHO
- Section 63-2517 - JURISDICTION OVER NONRESIDENTS
- Section 63-2519 - CIVIL ACTION - INJUNCTION
- Section 63-2520 - DISTRIBUTION OF MONEYS COLLECTED
- Section 63-2521 - REFUNDS - LIMITATIONS - INTEREST
- Section 63-2522 - IMPOSITION AND RATE OF TAX
- Section 63-2523 - PROHIBITIONS
- Section 63-2525 - CRIMINAL PENALTIES
- Section 63-2526 - ADMINISTRATIVE SANCTIONS
- Section 63-2527 - GENERAL PROVISIONS
- Section 63-2528 - DEFINITIONS
- Section 63-2529 - APPLICABILITY
- Section 63-2551 - TOBACCO PRODUCTS TAX - DEFINITIONS
- Section 63-2552 - TAX IMPOSED - RATE
- Section 63-2552A - ADDITIONAL TAX IMPOSED - RATE
- Section 63-2552B - TOBACCO PRODUCTS USE TAX
- Section 63-2553 - LEGISLATIVE INTENT
- Section 63-2554 - PERMIT REQUIRED
- Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED - ENTRY AND INSPECTION BY COMMISSION
- Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER
- Section 63-2557 - INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER - PRESERVATION - INSPECTION
- Section 63-2558 - RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION - PRESERVATION - INSPECTION
- Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID
- Section 63-2560 - TAX PAYABLE MONTHLY - RETURNS - OTHER THAN MONTHLY RETURNS - PROCEDURE
- Section 63-2561 - TITLE OF ACT
- Section 63-2562 - ADDITIONS AND PENALTIES
- Section 63-2563 - COLLECTION AND ENFORCEMENT
- Section 63-2564 - DISTRIBUTION OF TAX REVENUES
- Section 63-2565 - REFUNDS, LIMITATIONS, INTEREST