Home > Idaho Code Title 63 > Chapter 25 - Cigarette And Tobacco Products Taxes

Home

For this topic:

Search the Idaho Code

Idaho Code Title 63 > Chapter 25 - Cigarette And Tobacco Products Taxes

Idaho Code > Title 63 > Chapter 25 - Cigarette And Tobacco Products Taxes

^{Current as of: 2010}

^{Check for updates}


§ 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

________________________________________________________________________

U.S. Code Provisions: Cigarette Taxes

U.S. Code > Title 15 > Chapter 10A - Collection Of State Cigarette Taxes

U.S. Code Title 26 > Subtitle E > Chapter 52 - Tobacco Products And Cigarette Papers And Tubes

Bookmark

Comments (0) add comment