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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2522

Imposition and rate of tax

Official textlegislature.idaho.govlast amended
63-2522.  Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax imposed by section 63-2506, Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes at the rate of 89/200 of $.01 for each cigarette, which tax shall be paid by the wholesaler and collected by the state tax commission.
The moneys collected under this section shall be deposited into the general account.
Amendment history

63-2522, added 1987, ch. 254, sec. 3, p. 518.

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In this chapter (40 sections)
  1. 63-2502 · Definitions
  2. 63-2503 · Permits
  3. 63-2504 · Qualifications of wholesalers
  4. 63-2505 · Transportation of cigarettes
  5. 63-2506 · Imposition of tax
  6. 63-2507 · Stamps to be printed — Affixed to individual packages
  7. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  8. 63-2509 · Compensation for affixing stamps
  9. 63-2510 · Payment of tax — Returns — Accounting for stamps
  10. 63-2510A · Bonding
  11. 63-2511 · Records to be kept — Inspection
  12. 63-2512 · Penalties
  13. 63-2513 · Contraband articles
  14. 63-2514 · Search and seizure
  15. 63-2515 · Compromise and confiscation
  16. 63-2516 · Collection and enforcement — Actions against state of Idaho
  17. 63-2517 · Jurisdiction over nonresidents
  18. 63-2519 · Civil action — Injunction
  19. 63-2520 · Distribution of moneys collected
  20. 63-2521 · Refunds — Limitations — Interest
  21. 63-2522 · Imposition and rate of tax
  22. 63-2523 · Prohibitions
  23. 63-2525 · Criminal penalties
  24. 63-2526 · Administrative sanctions
  25. 63-2527 · General provisions
  26. 63-2528 · Definitions
  27. 63-2529 · Applicability
  28. 63-2551 · Tobacco products tax — Definitions
  29. 63-2552 · Tax imposed — Rate
  30. 63-2552A · Additional tax imposed — Rate
  31. 63-2552B · Tobacco products use tax
  32. 63-2553 · Legislative intent
  33. 63-2554 · Permit required
  34. 63-2555 · Books and records to be preserved — Entry and inspection by…
  35. 63-2556 · Preservation of invoices of sales to other than ultimate…
  36. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  37. 63-2558 · Records of shipments, deliveries from public warehouse of…
  38. 63-2559 · When credit may be obtained for tax paid
  39. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
  40. 63-2561 · Title of act
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