Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-2559
When credit may be obtained for tax paid
# (1)
Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to distributors or retailers outside the state, to be sold by those distributors or retailers, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with rules prescribed by the commission.
# (2)
Taxes paid on tobacco products sold on or after January 1, 2000, on accounts later found to be worthless and actually charged-off may be credited upon a subsequent payment of the tax on tobacco products or, if no such tax is due, refunded. If all or part of such an account is thereafter collected, the tax shall be paid based upon the proportion of the amount collected.
Amendment history
63-2559, added 1972, ch. 289, sec. 9, p. 725; am. 2000, ch. 163, sec. 1, p. 412; am. 2007, ch. 19, sec. 2, p. 30.
Source: view the official text
In this chapter (40 sections)
- 63-2506 · Imposition of tax
- 63-2507 · Stamps to be printed — Affixed to individual packages
- 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
- 63-2509 · Compensation for affixing stamps
- 63-2510 · Payment of tax — Returns — Accounting for stamps
- 63-2510A · Bonding
- 63-2511 · Records to be kept — Inspection
- 63-2512 · Penalties
- 63-2513 · Contraband articles
- 63-2514 · Search and seizure
- 63-2515 · Compromise and confiscation
- 63-2516 · Collection and enforcement — Actions against state of Idaho
- 63-2517 · Jurisdiction over nonresidents
- 63-2519 · Civil action — Injunction
- 63-2520 · Distribution of moneys collected
- 63-2521 · Refunds — Limitations — Interest
- 63-2522 · Imposition and rate of tax
- 63-2523 · Prohibitions
- 63-2525 · Criminal penalties
- 63-2526 · Administrative sanctions
- 63-2527 · General provisions
- 63-2528 · Definitions
- 63-2529 · Applicability
- 63-2551 · Tobacco products tax — Definitions
- 63-2552 · Tax imposed — Rate
- 63-2552A · Additional tax imposed — Rate
- 63-2552B · Tobacco products use tax
- 63-2553 · Legislative intent
- 63-2554 · Permit required
- 63-2555 · Books and records to be preserved — Entry and inspection by…
- 63-2556 · Preservation of invoices of sales to other than ultimate…
- 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
- 63-2558 · Records of shipments, deliveries from public warehouse of…
- 63-2559 · When credit may be obtained for tax paid
- 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
- 63-2561 · Title of act
- 63-2562 · Additions and penalties
- 63-2563 · Collection and enforcement
- 63-2564 · Distribution of tax revenues
- 63-2565 · Refunds, limitations, interest