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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2515

Compromise and confiscation

Official textlegislature.idaho.govlast amended
63-2515.  When it is shown to the satisfaction of the state tax commission that there was no intention to violate any of the provisions of this act, the commission may return any property confiscated to the party and permit the party to affix the proper amount of stamps to any cigarettes, provided additionally the party pays all costs incurred and a penalty of twenty-five per cent (25%) of the amount of tax as well as interest on the total value of the stamps required to be purchased at one per cent (1%) for each month or portion thereof, from the date of the initial incident or occurrence of violations.
Amendment history

63-2515, added 1974, ch. 211, sec. 15, p. 1548.

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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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