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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2507

Stamps to be printed — Affixed to individual packages

Official textlegislature.idaho.govlast amended
63-2507.  The state tax commission is hereby authorized and required to design and have printed Idaho cigarette stamps which are to be affixed to each individual package of cigarettes, which stamps shall be in the amount of the tax imposed by section 63-2506, Idaho Code. Except as otherwise prescribed by the state tax commission, each stamp shall be affixed in such a manner that it cannot be removed without being mutilated or destroyed. Stamps may be obtained only from the state tax commission, or its authorized agent, and only by a holder of a valid and current wholesaler permit.
Amendment history

63-2507, added 1974, ch. 211, sec. 7, p. 1548; am. 1986, ch. 193, sec. 4, p. 490; am. 1995, ch. 43, sec. 2, p. 65.

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In this chapter (40 sections)
  1. 63-2501 · Purpose
  2. 63-2502 · Definitions
  3. 63-2503 · Permits
  4. 63-2504 · Qualifications of wholesalers
  5. 63-2505 · Transportation of cigarettes
  6. 63-2506 · Imposition of tax
  7. 63-2507 · Stamps to be printed — Affixed to individual packages
  8. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  9. 63-2509 · Compensation for affixing stamps
  10. 63-2510 · Payment of tax — Returns — Accounting for stamps
  11. 63-2510A · Bonding
  12. 63-2511 · Records to be kept — Inspection
  13. 63-2512 · Penalties
  14. 63-2513 · Contraband articles
  15. 63-2514 · Search and seizure
  16. 63-2515 · Compromise and confiscation
  17. 63-2516 · Collection and enforcement — Actions against state of Idaho
  18. 63-2517 · Jurisdiction over nonresidents
  19. 63-2519 · Civil action — Injunction
  20. 63-2520 · Distribution of moneys collected
  21. 63-2521 · Refunds — Limitations — Interest
  22. 63-2522 · Imposition and rate of tax
  23. 63-2523 · Prohibitions
  24. 63-2525 · Criminal penalties
  25. 63-2526 · Administrative sanctions
  26. 63-2527 · General provisions
  27. 63-2528 · Definitions
  28. 63-2529 · Applicability
  29. 63-2551 · Tobacco products tax — Definitions
  30. 63-2552 · Tax imposed — Rate
  31. 63-2552A · Additional tax imposed — Rate
  32. 63-2552B · Tobacco products use tax
  33. 63-2553 · Legislative intent
  34. 63-2554 · Permit required
  35. 63-2555 · Books and records to be preserved — Entry and inspection by…
  36. 63-2556 · Preservation of invoices of sales to other than ultimate…
  37. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  38. 63-2558 · Records of shipments, deliveries from public warehouse of…
  39. 63-2559 · When credit may be obtained for tax paid
  40. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
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