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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2528

Definitions

Official textlegislature.idaho.govlast amended
63-2528.  The definitions set forth in section 63-2502, Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act:
(1)  "Commission" means the Idaho state tax commission.
(2)  "Importer" means any person in the United States to whom nontaxpaid cigarettes manufactured in a foreign country, Puerto Rico, the Virgin Islands or a possession of the United States are shipped or consigned; any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings cigarettes into the United States.
(3)  "Manufacturer" means any person who manufactures cigarettes by any method of preparing, processing or manipulating tobacco, except for his own personal consumption or use.
(4)  "Person" means an individual, partnership, corporation or any other business or legal entity.
Amendment history

63-2528, added 2000, ch. 351, sec. 1, p. 1181.

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In this chapter (40 sections)
  1. 63-2506 · Imposition of tax
  2. 63-2507 · Stamps to be printed — Affixed to individual packages
  3. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  4. 63-2509 · Compensation for affixing stamps
  5. 63-2510 · Payment of tax — Returns — Accounting for stamps
  6. 63-2510A · Bonding
  7. 63-2511 · Records to be kept — Inspection
  8. 63-2512 · Penalties
  9. 63-2513 · Contraband articles
  10. 63-2514 · Search and seizure
  11. 63-2515 · Compromise and confiscation
  12. 63-2516 · Collection and enforcement — Actions against state of Idaho
  13. 63-2517 · Jurisdiction over nonresidents
  14. 63-2519 · Civil action — Injunction
  15. 63-2520 · Distribution of moneys collected
  16. 63-2521 · Refunds — Limitations — Interest
  17. 63-2522 · Imposition and rate of tax
  18. 63-2523 · Prohibitions
  19. 63-2525 · Criminal penalties
  20. 63-2526 · Administrative sanctions
  21. 63-2527 · General provisions
  22. 63-2528 · Definitions
  23. 63-2529 · Applicability
  24. 63-2551 · Tobacco products tax — Definitions
  25. 63-2552 · Tax imposed — Rate
  26. 63-2552A · Additional tax imposed — Rate
  27. 63-2552B · Tobacco products use tax
  28. 63-2553 · Legislative intent
  29. 63-2554 · Permit required
  30. 63-2555 · Books and records to be preserved — Entry and inspection by…
  31. 63-2556 · Preservation of invoices of sales to other than ultimate…
  32. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  33. 63-2558 · Records of shipments, deliveries from public warehouse of…
  34. 63-2559 · When credit may be obtained for tax paid
  35. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
  36. 63-2561 · Title of act
  37. 63-2562 · Additions and penalties
  38. 63-2563 · Collection and enforcement
  39. 63-2564 · Distribution of tax revenues
  40. 63-2565 · Refunds, limitations, interest
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