Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2503
Permits
# (1)
It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit. The permit shall be obtained by application to the state tax commission upon a form furnished by it, accompanied by a fee of fifty dollars ($50.00). The wholesaler permit shall be nonassignable and shall continue in force until surrendered or canceled.
# (2)
It shall be unlawful for any retailer to purchase, sell, offer for sale, distribute, store or possess any cigarettes without first applying for and receiving a seller’s permit under section 63-3620 , Idaho Code.
# (3)
A permit shall be held only by persons actively engaged in making wholesale sales of cigarettes. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation.
# (4)
Whenever any person fails to comply with any provision of this chapter relating to the purchase, sale or offering for sale or distribution of cigarettes or any rules of the state tax commission relating to the cigarette tax prescribed and adopted under this chapter, the state tax commission may revoke or suspend any permit held by the person or may deny a new permit to such person.
# (5)
The state tax commission may revoke the permit of a person not actively engaged in activities requiring a permit under this section.
# (6)
Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3629 , Idaho Code, which shall be subject to review as provided in section 63-3631 , Idaho Code.
# (7)
A permit, held by a person who for a period of twelve (12) consecutive months files reports showing no cigarette activity reportable under this chapter, shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued.
# (8)
A person who engaged in activities requiring a permit under this section without a permit or after a permit has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3627 , Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-2516 , Idaho Code.
Amendment history
63-2503, added 1986, ch. 193, sec. 2, p. 489; am. 2006, ch. 60, sec. 2, p. 187; am. 2008, ch. 20, sec. 1, p. 31; am. 2013, ch. 5, sec. 1, p. 13.
Source: view the official text
In this chapter (40 sections)
- 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…
- 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…
- 63-2556 · Preservation of invoices of sales to other than ultimate…
- 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
- 63-2558 · Records of shipments, deliveries from public warehouse of…
- 63-2559 · When credit may be obtained for tax paid
- 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…