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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2554

Permit required

Official textlegislature.idaho.govlast amended
63-2554.  No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received from the commission a permit as provided in section 63-2503 or 63-2504, Idaho Code.
Amendment history

63-2554, added 1972, ch. 289, sec. 4, p. 725; am. 1991, ch. 2, sec. 3, p. 14; am. 2007, ch. 19, sec. 1, p. 29.

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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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