IDAPA 35.01.10.015 — STAMP INVENTORY

Sections 63-2510, 63-2510A, Idaho Code
01.
Obtaining Stamps. Cigarette stamps may only be obtained from the Boise office of the Tax
Commission. Failure to file a cigarette tax return or pay the tax on a timely basis will result in no additional stamps
being issued by the Tax Commission to a wholesaler until clear and convincing evidence is received by the Tax
Commission that the return has been filed and the tax has been paid.
(7-1-25)
02.
Unused Stamp Inventory. A wholesaler may not hold an inventory of unused Idaho cigarette
stamps exceeding the face value of their bond. If no bond is required a, wholesaler's inventory of unused Idaho
cigarette stamps cannot exceed two (2) times the wholesaler's average monthly tax liability.
(7-1-25)
03.
Repayment of Allowance. The Tax Commission will reduce all credit or refund claims for stamps
affixed to packages of cigarettes by the discount for affixing stamps.
(7-1-25)
04.
Physical Security. A wholesaler is responsible for the face value of all stamps received from the
Tax Commission and for providing physical security for the stamps in the wholesaler's possession.
(7-1-25)
05.
Unusable Stamps. Stamps that are unused, unfit, or damaged may be returned to the Tax
Commission. If stamps cannot be returned to the Tax Commission, the wholesaler will submit a request for stamp
destruction on a Tax Commission prescribed form. Destruction of stamps cannot take place without approval from
the Tax Commission. The wholesaler may make the adjustment on the next monthly tax return, provided the approval
documentation is attached to the return.
(7-1-25)