reglab/housing_qa huggingface dataset:
ID Code § 63-2436 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2436 - REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS.

63-2436. REPORTS OF IMPORTATIONS BY CARRIER — CONTENTS. The commission may require any railroad or other common carrier, or contract carrier, or any person, other than a licensee, who makes delivery in this state of any motor fuels to report in writing to the commission, not later than the last day of each calendar month, all the deliveries for the preceding calendar month. The commission may require information in the reports to include the place of origin and place of destination of the motor fuels delivered, the names and addresses of consignors and consignees, loading ticket numbers, number of gallons delivered, and any other information the commission may require.  History: [63-2436, added 1983, ch. 158, sec. 4, p. 455; am. 2001, ch. 104, sec. 3, p. 347; am. 2011, ch. 6, sec. 8, p. 18.]
ID Code § 63-2437 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2437 - INSTATE PIPELINE TERMINAL AND STORAGE REPORTS.

63-2437. INSTATE PIPELINE TERMINAL AND STORAGE REPORTS. The commission may require a monthly report from each pipeline terminal located in this state not later than the last day of the next succeeding calendar month. The commission may require information in the report to include the date of withdrawal, bill of lading number, manifest number, or loading ticket number and the origin, consignee, consignor, transportation company, and number of gallons separately indicated of gasoline, aircraft engine fuel and special fuels and any other information as the commission may require.  History: [63-2437, added 1983, ch. 158, sec. 4, p. 455; am. 2001, ch. 104, sec. 4, p. 347.]
ID Code § 63-2438 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2438 - INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.

63-2438. INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) It shall be unlawful for any person to consume special fuels in the operation or propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state unless such motor vehicle is: (a) Licensed under the provisions of the international fuels tax agreement; or (b) Operating under a temporary permit under section 49-432, Idaho Code; or (c) Registered solely for operation in this state under section 49-434, Idaho Code, and is not a vehicle proportionally registered under section 49-435, Idaho Code. (2) The application for an Idaho IFTA license shall be made to the commission upon a form prepared and furnished by the commission and containing such information as the commission deems necessary. Carriers based in other IFTA jurisdictions must apply to their base jurisdiction to obtain an IFTA license. (3) No IFTA license shall be transferable. (4) The commission may collect a fee for issuance of the IFTA license and decal, which fee shall not exceed the cost of issuance.  History: [63-2438, added 1983, ch. 158, sec. 4, p. 455; am. 1984, ch. 87, sec. 9, p. 176; am. 1992, ch. 106, sec. 6, p. 332; am. 1997, ch. 86, sec. 4, p. 209; am. 1998, ch. 103, sec. 10, p. 360; am. 2002, ch. 30, sec. 6, p. 43.]
ID Code § 63-2439 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2439 - REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE.

63-2439. REPORTS AND PAYMENT BY HOLDERS OF AN IDAHO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) LICENSE. (1) Each person issued an Idaho IFTA license as required under section 63-2438, Idaho Code, shall file with the commission in the manner and form prescribed by it, the tax report required by the IFTA. Such report shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the report and shall be in lieu of such verification. The report shall show such information as the commission may reasonably require for the proper administration and enforcement of this chapter. (2) The tax report shall be accompanied by the remittance covering the total tax, penalty and interest due. The tax due shall be calculated by multiplying the tax rate per gallon for each IFTA jurisdiction by the number of taxable gallons of fuel taxable in each IFTA jurisdiction, less any tax already paid upon purchases of fuel in that jurisdiction. The taxable gallons consumed shall be calculated by dividing the taxable miles traveled in each jurisdiction by such motor vehicles by the fleet average miles per gallon of such motor vehicles.  History: [63-2439, added 1983, ch. 158, sec. 4, p. 456; am. 1987, ch. 89, sec. 1, p. 169; am. 1987, ch. 298, sec. 1, p. 634; am. 1992, ch. 106, sec. 7, p. 333; am. 1994, ch. 344, sec. 7, p. 1085; am. 1997, ch. 86, sec. 5, p. 209.]
ID Code § 63-2440 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2440 - EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS.

63-2440. EXEMPTIONS FROM INTERNATIONAL FUEL TAX AGREEMENT LICENSE AND REPORTS AND TEMPORARY PERMITS. (1) In lieu of obtaining an IFTA license, any person operating a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight, propelled by special fuels in this state, shall secure a temporary permit under section 49-432, Idaho Code, authorizing the operation of such vehicle in the state. The temporary permit shall be obtained through the Idaho transportation department. The fees shall be those provided by section 49-432, Idaho Code, and the revenues shall be distributed as provided by section 40-701, Idaho Code. (2) A motor vehicle owned or operated by another state of the United States or an agency or political subdivision thereof shall be exempt from the requirements of sections 63-2438 and 63-2439, Idaho Code, if the state where the vehicle is owned grants a substantially similar exemption to vehicles owned by the state of Idaho, its agencies or political subdivisions. (3) Recreational vehicles, as defined in section 63-2401, Idaho Code, and buses used exclusively for personal pleasure by an individual shall be exempt from the requirements of sections 63-2438 and 63-2439, Idaho Code. A recreational vehicle used in connection with any business or institutional endeavor shall not qualify for the exemption under this subsection.  History: [63-2440, added 1983, ch. 158, sec. 4, p. 456; am. 1984, ch. 87, sec. 10, p. 177; am. 1985, ch. 242, sec. 2, p. 573; am. 1985, ch. 253, sec. 11, p. 704; am. 1988, ch. 146, sec. 1, p. 267; am. 1988, ch. 265, sec. 579, p. 875; am. 1992, ch. 106, sec. 8, p. 334; am. 1994, ch. 344, sec. 8, p. 1086; am. 1995, ch. 132, sec. 11, p. 575; am. 1997, ch. 86, sec. 6, p. 210; am. 2002, ch. 30, sec. 7, p. 44.]
ID Code § 63-2442 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2442 - EXCHANGE OF INFORMATION AGREEMENTS.

63-2442. EXCHANGE OF INFORMATION AGREEMENTS. For the purpose of administering the provisions of this chapter, the commission and the Idaho transportation department may enter into such written agreements for the exchange of information or delegation of authority or both as the commission and the department may find necessary to properly implement the letter and intent of the provisions of this chapter.  History: [63-2442, added 1984, ch. 87, sec. 12, p. 178.]
ID Code § 63-2444 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2444 - EFFECT OF TRIBAL AGREEMENTS.

63-2444. EFFECT OF TRIBAL AGREEMENTS. Taxes imposed by this chapter shall not apply to motor fuel that is the subject of an agreement authorized by section 67-4002, Idaho Code, to the extent provided by the agreement, but only if the agreement is signed by the governor and appropriate representative of a tribe before December 1, 2007.  History: [63-2444, added 2007, ch. 288, sec. 5, p. 821.]
ID Code § 63-2450 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2450 - VIOLATIONS IN GENERAL.

63-2450. VIOLATIONS IN GENERAL. (1) It is unlawful for any person in the state of Idaho to: (a) Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required; (b) Fail to pay any tax due or any fee required by this chapter or any related penalties or interest; (c) Knowingly make any false statement or conceal any material fact in any record, return or affidavit provided for in this chapter with intent to evade or to aid in the evasion of the tax imposed by this chapter; (d) Conduct any activities requiring a license under this chapter without an active license; (e) Fail to keep and maintain the books and records required by this chapter; (f) Use dyed or untaxed fuel in a manner prohibited by this chapter; (g) Violate any other provision of this chapter. (2) It is unlawful to purchase, receive or accept any untaxed motor fuel unless authorized by this chapter. (3) It is unlawful to sell or transfer any untaxed motor fuel unless authorized by this chapter.  History: [63-2450, added 2015, ch. 38, sec. 13, p. 86.]
ID Code § 63-2455 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2455 - SPECIFIC VIOLATIONS.

63-2455. SPECIFIC VIOLATIONS. (1) It is unlawful for any person to operate a motor vehicle or consume any motor fuel in the propulsion of a motor vehicle over twenty-six thousand (26,000) pounds maximum gross weight on the highways of this state, except as provided in section 63-2438, Idaho Code, unless: (a) Such person is exempt from such requirement under section 63-2440, Idaho Code, or any other provision of state or federal law; or (b) In the case of vehicles using a gaseous special fuel, such person has complied with section 63-2424, Idaho Code. (2) It is unlawful to display any international fuels tax agreement (IFTA) cab card or decal or temporary permit that: (a) Is fictitious or counterfeit; or (b) Is owned by a person other than the owner, operator or lessee of the vehicle on which it is displayed.  History: [63-2455, added 2015, ch. 38, sec. 14, p. 86.]
ID Code § 63-2460 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 24 - FUELS TAX|Section 63-2460 - PENALTIES.

63-2460. PENALTIES. (1) Any person who violates any provision of this chapter or who violates any provision of Idaho law relating to the assessment and collection of any unpaid tax or fee associated with this chapter is guilty of a misdemeanor, unless the violation is declared a felony by any other law of this state. Any person so convicted of a misdemeanor shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). Each day that an unlicensed person engages in the activities of a licensed distributor constitutes a separate violation. (2) (a) Notwithstanding the provisions of subsection (1) of this section, any person operating a vehicle licensed or required to be licensed on a highway in this state with diesel fuel in violation of section 63-2425, Idaho Code, will be subject to the following: (i) Upon the first violation, a civil penalty in the amount of two hundred fifty dollars ($250); (ii) Upon the second violation, a civil penalty in the amount of five hundred dollars ($500); and (iii) Upon the third or subsequent violation, a civil penalty in the amount of one thousand dollars ($1,000) for each such violation. (b) Except for the penalties set forth in paragraph (a) of this subsection, no additional fines or penalties shall be imposed. (3) The commission may assess the penalties set forth in subsection (2) of this section as deficiencies in tax pursuant to sections 63-2434 and 63-3045, Idaho Code. (4) Penalties are cumulative and each violation of the provisions of this chapter is subject to a separate penalty. The penalties provided for in this section shall be in addition to any other penalty imposed by any other provision of Idaho law.  History: [63-2460, added 2015, ch. 38, sec. 15, p. 87; am. 2020, ch. 327, sec. 4, p. 945.]
ID Code § 63-2501 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2501 - PURPOSE.

63-2501. PURPOSE. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.  History: [63-2501, added 1974, ch. 211, sec. 1, p. 1548.]
ID Code § 63-2502 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2502 - DEFINITIONS.

63-2502. DEFINITIONS. For the purpose of this act, unless otherwise required by the context: (a) The word "wholesaler" means and includes every person who purchases, sells or distributes cigarettes to other wholesalers or to retailers for the purpose of resale and "delivery sellers" as defined in 15 U.S.C. section 375. (b) The word "retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale, or distributes cigarettes at retail, irrespective of quantity or amount, or the number of sales. (c) The phrase "wholesale sale" means a sale of cigarettes by a wholesaler to a retailer. (d) The word "cigarette" shall be taken in the ordinary context of that word and shall be any roll for smoking, made wholly or in part of tobacco, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco. (e) The phrase "package of cigarettes" means the individual package, box, or other container in or from which retail sales of cigarettes are normally made or intended to be made. A package shall contain no less than twenty (20) cigarettes and be packaged in increments of five (5).  History: [63-2502, added 1974, ch. 211, sec. 2, p. 1548; am. 1984, ch. 228, sec. 1, p. 548; am. 2011, ch. 2, sec. 1, p. 4.]
ID Code § 63-2503 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2503 - PERMITS.

63-2503. PERMITS. (1) It shall be unlawful for a person to act as a wholesaler of cigarettes without a permit. The permit shall be obtained by application to the state tax commission upon a form furnished by it, accompanied by a fee of fifty dollars ($50.00). The wholesaler permit shall be nonassignable and shall continue in force until surrendered or canceled. (2) It shall be unlawful for any retailer to purchase, sell, offer for sale, distribute, store or possess any cigarettes without first applying for and receiving a seller’s permit under section 63-3620, Idaho Code. (3) A permit shall be held only by persons actively engaged in making wholesale sales of cigarettes. Any person not so engaged shall forthwith surrender his permit to the state tax commission for cancellation. (4) Whenever any person fails to comply with any provision of this chapter relating to the purchase, sale or offering for sale or distribution of cigarettes or any rules of the state tax commission relating to the cigarette tax prescribed and adopted under this chapter, the state tax commission may revoke or suspend any permit held by the person or may deny a new permit to such person. (5) The state tax commission may revoke the permit of a person not actively engaged in activities requiring a permit under this section. (6) Notice of revocation shall be given in the manner provided for deficiencies in taxes in section 63-3629, Idaho Code, which shall be subject to review as provided in section 63-3631, Idaho Code. (7) A permit, held by a person who for a period of twelve (12) consecutive months files reports showing no cigarette activity reportable under this chapter, shall expire automatically upon the state tax commission providing notice of the expiration to the last known address of the person to whom the permit was issued. (8) A person who engaged in activities requiring a permit under this section without a permit or after a permit has been revoked or suspended, and any person who is a responsible person, as defined in section 63-3627, Idaho Code, of such a business shall, after receiving written notice from the state tax commission, be subject to a civil penalty not in excess of one hundred dollars ($100), and each day shall constitute a separate offense, which the state tax commission may assess as a deficiency pursuant to section 63-2516, Idaho Code.  History: [63-2503, added 1986, ch. 193, sec. 2, p. 489; am. 2006, ch. 60, sec. 2, p. 187; am. 2008, ch. 20, sec. 1, p. 31; am. 2013, ch. 5, sec. 1, p. 13.]
ID Code § 63-2504 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2504 - QUALIFICATIONS OF WHOLESALERS.

63-2504. QUALIFICATIONS OF WHOLESALERS. No wholesaler may be issued a permit or otherwise engage in and carry on business as a wholesaler of cigarettes until he first shall qualify under the rules promulgated by the state tax commission with reference to financial ability. Such restriction shall not apply to any wholesaler lawfully in business on the date this act is passed and approved. In addition no wholesaler’s permit shall be issued unless: (1) in the case of a natural person, he be an Idaho resident, or (2) in case of a corporation, it is an Idaho corporation or a foreign corporation holding a certificate of authority issued by the secretary of state and maintaining a registered office and registered agent pursuant to the Idaho business corporation act, chapter 1, title 30, Idaho Code.  History: [63-2504, added 1974, ch. 211, sec. 4, p. 1548; am. 1986, ch. 193, sec. 3, p. 489; am. 1998, ch. 43, sec. 1, p. 188.]
ID Code § 63-2505 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2505 - TRANSPORTATION OF CIGARETTES.

63-2505. TRANSPORTATION OF CIGARETTES. (1) It shall be unlawful for any person to transport into, export from or receive in this state or carry or move from place to place within this state, except as provided in this section, any cigarettes which do not have affixed thereto Idaho stamps. (2) Any wholesaler engaged in interstate business, who shall furnish surety bond in a sum satisfactory to the state tax commission, shall be permitted to set aside such part of his stock as may be necessary for the conduct of such interstate business without affixing the stamps required by this chapter. Every wholesaler, at the time of shipping or delivering cigarettes, shall make a duplicate invoice, showing complete details of the sale, and shall retain the duplicate for inspection by the state tax commission or its agent. (3) Except as provided in subsection (4) of this section, every person who shall transport cigarettes not stamped as required in this chapter upon the public highways, waterways, airways, roads or streets of this state shall have in his actual possession invoices or delivery tickets for such cigarettes which shall show: (a) The true name and the complete and exact address of the consignor or seller; and (b) The true name and complete and exact address of the consignee or purchaser; and (c) The quantity and brands of the cigarettes transported; and (d) Either: (i) The true name and complete and exact address of the wholesaler licensed under this chapter who has or shall assume payment of taxes under this chapter; or (ii) The true name and complete and exact address of the person authorized to receive unstamped cigarettes by the law of the state or foreign country to which the cigarettes are destined. (4) Any common or contract carrier, as defined in 18 U.S.C. section 2341, who transports cigarettes under a proper bill of lading or freight bill which states the quantity, source and destination of such cigarettes and who is without notice to itself or to any of its agents or employees that said cigarettes are not stamped as required in this chapter shall be deemed to have complied with this section.  History: [63-2505, added 1974, ch. 211, sec. 5, p. 1548; am. 1995, ch. 43, sec. 1, p. 64.]
ID Code § 63-2506 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2506 - IMPOSITION OF TAX.

63-2506. IMPOSITION OF TAX. (1) On and after July 1, 2005, a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes is hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which tax shall be paid by the wholesaler and collected by the state tax commission. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the public school income fund to be utilized to develop and implement school safety improvements and to facilitate and provide substance abuse prevention programs in the public school system and the Idaho bureau of educational services for the deaf and the blind. Beginning July 1, 2014, and every year thereafter, of the tax collected pursuant to this subsection, three million three hundred fifteen thousand dollars ($3,315,000) shall be subject to appropriation to the department of juvenile corrections for distribution to the counties to be utilized for county juvenile probation services. (2) Appropriated funds shall be distributed quarterly to the counties based upon the percentage the population of the county bears to the population of the state as a whole. (3) The remaining moneys collected and those moneys not appropriated under the provisions of this section shall be distributed as specified in section 63-2520, Idaho Code.  History: [63-2506, added 1974, ch. 211, sec. 6, p. 1548; am. 1987, ch. 254, sec. 1, p. 517; am. 1994, ch. 447, sec. 2, p. 1432; am. 1995, ch. 160, sec. 1, p. 638; am. 1995, ch. 368, sec. 2, p. 1282; repealed 1995, ch. 368, sec. 4, p. 1283; new section added 1995, ch. 368, sec. 5, p. 1283; am. 1997, ch. 268, sec. 4, p. 771; am. 2003, ch. 362, sec. 1, p. 966; am. 2005, ch. 404, sec. 1, p. 1377; am. 2014, ch. 115, sec. 2, p. 329; am. 2018, ch. 94, sec. 1, p. 201.]
ID Code § 63-2507 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2507 - STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES.

63-2507. STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES. The state tax commission is hereby authorized and required to design and have printed Idaho cigarette stamps which are to be affixed to each individual package of cigarettes, which stamps shall be in the amount of the tax imposed by section 63-2506, Idaho Code. Except as otherwise prescribed by the state tax commission, each stamp shall be affixed in such a manner that it cannot be removed without being mutilated or destroyed. Stamps may be obtained only from the state tax commission, or its authorized agent, and only by a holder of a valid and current wholesaler permit.  History: [63-2507, added 1974, ch. 211, sec. 7, p. 1548; am. 1986, ch. 193, sec. 4, p. 490; am. 1995, ch. 43, sec. 2, p. 65.]
ID Code § 63-2508 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2508 - STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.

63-2508. STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE. No cigarettes may be purchased, sold, distributed, stored or held on hand or in possession of any person without Idaho stamps having been affixed thereto, within a reasonable time after receipt thereof. No person may import cigarettes, nor hold or have in possession unstamped cigarettes, unless he shall have qualified under this act as a wholesaler and obtained a permit, as provided for in section 63-2503, Idaho Code.  History: [63-2508, added 1974, ch. 211, sec. 8, p. 1548; am. 1986, ch. 193, sec. 5, p. 490.]