Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2523

Prohibitions

Official textlegislature.idaho.govlast amended 14 subsections
63-2523.  It shall be unlawful for any person:
(1)  To sell or distribute in this state; to acquire, hold, own, possess or transport, for sale or distribution in this state; or to bring into this state for sale or distribution in this state:
(a)  Any cigarettes the package of which:
(i)   Bears any statement, label, stamp, sticker or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed or used in the United States including, but not limited to, labels stating "For Export Only," "U.S. Tax-Exempt," "For Use Outside U.S." or similar wording; or
(ii)  Does not comply with:
1.  All requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged or imported for sale, distribution or use in the United States including, but not limited to, the precise warning labels specified in the federal cigarette labeling and advertising act, 15 U.S.C. section 1333; and
2.  All federal trademark and copyright laws;
(b)  Any cigarettes imported into the United States in violation of section 5754 of the Internal Revenue Code as defined in section 63-3004, Idaho Code, or any other federal law, or implementing federal regulations;
(c)  Any cigarettes that such person otherwise knows or has reason to know the manufacturer did not intend to be sold, distributed or used in the United States; or
(d)  Any cigarettes for which there has not been submitted to the secretary of the U.S. department of health and human services the list or lists of the ingredients added to tobacco in the manufacture of such cigarettes required by the federal cigarette labeling and advertising act, 15 U.S.C. section 1335a;
(2)  To alter the package of any cigarettes, prior to sale or distribution to the ultimate consumer, so as to remove, conceal or obscure:
(a)  Any statement, label, stamp, sticker or notice described in subparagraph (1)(a)(i) of this section;
(b)  Any health warning that is not specified in, or does not conform with the requirements of, the federal cigarette labeling and advertising act, 15 U.S.C. section 1333; or
(3)  To affix any stamp required pursuant to chapter 25, title 63, Idaho Code, to the package of any cigarettes described in subsection (1) of this section or altered in violation of subsection (2) of this section.
Amendment history

63-2523, added 2000, ch. 351, sec. 1, p. 1179; am. 2001, ch. 40, sec. 1, p. 76.

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In this chapter (40 sections)
  1. 63-2503 · Permits
  2. 63-2504 · Qualifications of wholesalers
  3. 63-2505 · Transportation of cigarettes
  4. 63-2506 · Imposition of tax
  5. 63-2507 · Stamps to be printed — Affixed to individual packages
  6. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  7. 63-2509 · Compensation for affixing stamps
  8. 63-2510 · Payment of tax — Returns — Accounting for stamps
  9. 63-2510A · Bonding
  10. 63-2511 · Records to be kept — Inspection
  11. 63-2512 · Penalties
  12. 63-2513 · Contraband articles
  13. 63-2514 · Search and seizure
  14. 63-2515 · Compromise and confiscation
  15. 63-2516 · Collection and enforcement — Actions against state of Idaho
  16. 63-2517 · Jurisdiction over nonresidents
  17. 63-2519 · Civil action — Injunction
  18. 63-2520 · Distribution of moneys collected
  19. 63-2521 · Refunds — Limitations — Interest
  20. 63-2522 · Imposition and rate of tax
  21. 63-2523 · Prohibitions
  22. 63-2525 · Criminal penalties
  23. 63-2526 · Administrative sanctions
  24. 63-2527 · General provisions
  25. 63-2528 · Definitions
  26. 63-2529 · Applicability
  27. 63-2551 · Tobacco products tax — Definitions
  28. 63-2552 · Tax imposed — Rate
  29. 63-2552A · Additional tax imposed — Rate
  30. 63-2552B · Tobacco products use tax
  31. 63-2553 · Legislative intent
  32. 63-2554 · Permit required
  33. 63-2555 · Books and records to be preserved — Entry and inspection by…
  34. 63-2556 · Preservation of invoices of sales to other than ultimate…
  35. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  36. 63-2558 · Records of shipments, deliveries from public warehouse of…
  37. 63-2559 · When credit may be obtained for tax paid
  38. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
  39. 63-2561 · Title of act
  40. 63-2562 · Additions and penalties
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