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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2511

Records to be kept — Inspection

Official textlegislature.idaho.govlast amended
63-2511.  Each wholesaler of cigarettes shall keep and preserve for a period of four (4) years, records showing the purchase and sale of cigarettes, as well as separate invoices and records of stamps purchased. All records and stocks of cigarettes on hand shall be open to inspection by the state tax commission or authorized employees at all reasonable times. Additionally, the state tax commission may require reports to be submitted to it from time to time concerning the purchase and sale of cigarettes and stamps.
All retailers shall permit the state tax commission or authorized employees to inspect all cigarettes on hand.
Amendment history

63-2511, added 1974, ch. 211, sec. 11, p. 1548; am. 1986, ch. 193, sec. 6, p. 490; am. 2014, ch. 230, sec. 1, p. 590.

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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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