reglab/housing_qa huggingface dataset:
ID Code § 63-2509 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2509 - COMPENSATION FOR AFFIXING STAMPS.

63-2509. COMPENSATION FOR AFFIXING STAMPS. On and after July 1, 2005, wholesalers shall be allowed as compensation for affixing stamps, three and three-tenths percent (3.3%) of the face value of the stamps purchased by them.  History: [63-2509, added 1974, ch. 211, sec. 9, p. 1548; am. 2003, ch. 362, sec. 2, p. 966; am. 2005, ch. 404, sec. 2, p. 1378.]
ID Code § 63-2511 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2511 - RECORDS TO BE KEPT — INSPECTION.

63-2511. RECORDS TO BE KEPT — INSPECTION. Each wholesaler of cigarettes shall keep and preserve for a period of four (4) years, records showing the purchase and sale of cigarettes, as well as separate invoices and records of stamps purchased. All records and stocks of cigarettes on hand shall be open to inspection by the state tax commission or authorized employees at all reasonable times. Additionally, the state tax commission may require reports to be submitted to it from time to time concerning the purchase and sale of cigarettes and stamps. All retailers shall permit the state tax commission or authorized employees to inspect all cigarettes on hand.  History: [63-2511, added 1974, ch. 211, sec. 11, p. 1548; am. 1986, ch. 193, sec. 6, p. 490; am. 2014, ch. 230, sec. 1, p. 590.]
ID Code § 63-2512 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2512 - PENALTIES.

63-2512. PENALTIES. The penalties herein prescribed are not intended as exclusive, but are in addition and supplemental to any and all other existing remedies and procedures prescribed by law for the enforcement of the revenue laws of this state. (a) Any person who shall forge or counterfeit an Idaho cigarette stamp shall be guilty of a felony and upon conviction thereof shall be punished in accordance with the provisions of the criminal code, and additionally shall be ineligible to have issued him or to hold any state license or permit to sell or vend goods or merchandise of any kind or type, or to be employed by or work in any manner for any person who sells cigarettes for a period of five (5) years thereafter. (b) The possession, purchase or consumption by any person of more than ten (10) packages of cigarettes without Idaho cigarette stamps is prohibited. Any person who possesses, purchases or consumes more than ten (10) packages of cigarettes without Idaho cigarette stamps shall be subject to a civil penalty equal to three (3) times the amount of tax due for each full or partial package of unstamped cigarettes in excess of ten (10), but in no event shall the penalty be less than fifty dollars ($50.00). Such penalty shall be assessed and collected, as provided in section 63-2516, Idaho Code. The penalty imposed by this subsection shall apply to persons acquiring cigarettes from internet, catalog, telephone and facsimile retailers. (c) All violations of the provisions of this chapter for which criminal penalties are not otherwise imposed shall be misdemeanors and punishable in accordance with the provisions of the criminal code. (d) The provisions of this section shall be applicable to all proceedings pending before the state tax commission, the board of tax appeals, or the courts of this state on the effective date of this act.  History: [63-2512, added 1974, ch. 211, sec. 12, p. 1548; am. 1976, ch. 175, sec. 2, p. 637; am. 1986, ch. 193, sec. 7, p. 489; am. 1988, ch. 319, sec. 1, p. 977; am. 1990, ch. 17, sec. 1, p. 28; am. 2006, ch. 60, sec. 4, p. 188; am. 2006, ch. 196, sec. 1, p. 610.]
ID Code § 63-2513 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2513 - CONTRABAND ARTICLES.

63-2513. CONTRABAND ARTICLES. Any unstamped cigarettes held, owned, possessed or in control of any person for a period of time longer than necessary to affix Idaho stamps, are hereby declared to be contraband goods, except as authorized under subsection (b) of section 63-2512, Idaho Code, and may be seized by the state tax commission, or an employee of the state tax commission, or any peace officer, when directed by the state tax commission, without a warrant. Any vehicle, not a common carrier operating in interstate commerce, used in violating this act, shall likewise be subject to confiscation. Said cigarettes or vehicles seized shall be offered for sale. Fifteen (15) days’ notice of the sale shall be given; net proceeds from the sale shall be deposited in the general fund. The state tax commission shall require the purchaser at the sale to affix the proper amount of tax stamps to cigarette packages.  History: [63-2513, added 1974, ch. 211, sec. 13, p. 1548; am. 1976, ch. 175, sec. 1, p. 637; am. 1991, ch. 2, sec. 2, p. 14.; am. 2011, ch. 2, sec. 2, p. 5.]
ID Code § 63-2514 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2514 - SEARCH AND SEIZURE.

63-2514. SEARCH AND SEIZURE. When the state tax commission has reason to believe that any cigarettes are being kept, sold, offered for sale or given away in violation of this act, an employee, delegate or deputy of the state tax commission, or any peace officer, may make affidavit of such fact, describing the place or thing to be searched, before a magistrate, or such official shall issue a search warrant directed to the sheriff, constable, police officer, or employee[,] delegate or deputy of the state tax commission commanding him to search any place or vehicle that may be designated in the affidavit and search warrant, and to seize any cigarettes so possessed as well as any article, machine or vehicle wherein the same are found, kept or stored as contraband and to arrest the person in control or possession thereof for violation of the provisions of section 63-2512, Idaho Code.  History: [63-2514, added 1974, ch. 211, sec. 14, p. 1548; am. 1990, ch. 17, sec. 2, p. 29.]
ID Code § 63-2515 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2515 - COMPROMISE AND CONFISCATION.

63-2515. COMPROMISE AND CONFISCATION. When it is shown to the satisfaction of the state tax commission that there was no intention to violate any of the provisions of this act, the commission may return any property confiscated to the party and permit the party to affix the proper amount of stamps to any cigarettes, provided additionally the party pays all costs incurred and a penalty of twenty-five per cent (25%) of the amount of tax as well as interest on the total value of the stamps required to be purchased at one per cent (1%) for each month or portion thereof, from the date of the initial incident or occurrence of violations.  History: [63-2515, added 1974, ch. 211, sec. 15, p. 1548.]
ID Code § 63-2516 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2516 - COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO.

63-2516. COLLECTION AND ENFORCEMENT — ACTIONS AGAINST STATE OF IDAHO. In addition to the enforcement and penalty provisions in this act otherwise provided, the deficiency in tax and notice of deficiency as well as the collection and enforcement procedures provided by the Idaho income tax act, sections 63-3030A, 63-3038, 63-3039, 63-3040, 63-3042, 63-3043, 63-3044, 63-3045, 63-3045A, 63-3045B, 63-3046, 63-3047, 63-3048 through 63-3065, 63-3068, 63-3071, 63-3073, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for enforcement of the provisions of this act and the assessment and collection of any amounts due, and said sections shall for this purpose be considered a part of this act and wherever liens or any other proceedings are defined as income tax liens or proceedings they shall, when applied in enforcement or collection under this act, be described as cigarette tax liens and proceedings. Any reference to taxable year in the income tax act shall be, for the purposes of this act, considered a taxable period. The state tax commission may be made a party defendant in an action at law or in equity by any person aggrieved by the unlawful seizure or sale of his property, or in any suit for refund or to recover an overpayment, but only the state of Idaho shall be responsible for any final judgment secured against the state tax commission, and said judgment shall be paid as provided for payment of cigarette tax refunds.  History: [63-2516, added 1974, ch. 211, sec. 16, p. 1548; am. 1986, ch. 193, sec. 8, p. 491; am. 2007, ch. 10, sec. 7, p. 19; am. 2014, ch. 230, sec. 2, p. 590; am. 2018, ch. 48, sec. 1, p. 124.]
ID Code § 63-2517 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2517 - JURISDICTION OVER NONRESIDENTS.

63-2517. JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court in this state having jurisdiction of the subject matter, and the court shall have personal jurisdiction of such a person in any such action for taxes imposed and assessed under this act. Notice shall be given such person by personal service without the state or by publication. In the event such notice shall be by publication, notice shall also be mailed by registered or certified mail to such person at his last known address.  History: [63-2517, added 1974, ch. 211, sec. 17, p. 1548.]
ID Code § 63-2519 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2519 - CIVIL ACTION — INJUNCTION.

63-2519. CIVIL ACTION — INJUNCTION. If the state tax commission determines that any person is engaged in business as a wholesaler without holding a valid permit or license, it may proceed, by injunction or other legal process, to prevent the continuance of the business. An injunction, enjoining the continuance of the business by such person, may be granted without bond by any court or judge authorized by law to grant injunctions.  History: [63-2519, added 1988, ch. 224, sec. 5, p. 430.]
ID Code § 63-2521 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2521 - REFUNDS — LIMITATIONS — INTEREST.

63-2521. REFUNDS — LIMITATIONS — INTEREST. (1) Where there has been an overpayment of any cigarette tax imposed by this chapter, the amount of such overpayment shall be credited against any taxes then due to the state tax commission from the taxpayer and any balance of such excess shall be refunded to the taxpayer. (2) No such credit or refund of taxes, penalties or interest paid, shall be allowed or made after three (3) years from the time the return was filed, unless before the expiration of such period a claim therefor is filed by the taxpayer with the commission. (3) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid. (4) If the state tax commission denies a claim for refund in whole or in part, it shall provide notice of the denial and the claimant may petition the state tax commission for a redetermination of the denial in the manner provided in section 63-3045, Idaho Code. Appeal of a tax commission decision denying in whole or in part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.  History: [63-2521, added 2001, ch. 52, sec. 2, p. 94.]
ID Code § 63-2522 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2522 - IMPOSITION AND RATE OF TAX.

63-2522. IMPOSITION AND RATE OF TAX. Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax imposed by section 63-2506, Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes at the rate of 89/200 of $.01 for each cigarette, which tax shall be paid by the wholesaler and collected by the state tax commission. The moneys collected under this section shall be deposited into the general account.  History: [63-2522, added 1987, ch. 254, sec. 3, p. 518.]
ID Code § 63-2523 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2523 - PROHIBITIONS.

63-2523. PROHIBITIONS. 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.  History: [63-2523, added 2000, ch. 351, sec. 1, p. 1179; am. 2001, ch. 40, sec. 1, p. 76.]
ID Code § 63-2525 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2525 - CRIMINAL PENALTIES.

63-2525. CRIMINAL PENALTIES. Any person that violates or fails to comply with any of the provisions of this chapter or rules promulgated pursuant thereto shall be punishable by a fine of not to exceed one thousand dollars ($1,000), or imprisonment in the county jail for not more than one (1) year, or by both such fine and imprisonment.  History: [63-2525, added 2000, ch. 351, sec. 1, p. 1180.]
ID Code § 63-2526 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2526 - ADMINISTRATIVE SANCTIONS.

63-2526. ADMINISTRATIVE SANCTIONS. (1) The state tax commission may revoke or suspend the permit issued to any person pursuant to chapter 25, title 63, Idaho Code, in accordance with procedures set forth in the Idaho administrative procedure act. The state tax commission may, in addition to the suspension or revocation of such permit, assess a civil penalty to be paid by such permittee in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes involved or five thousand dollars ($5,000), upon finding a violation of any of the provisions of this chapter by such permittee. Assessment of a civil penalty hereunder shall be made in the same manner as provided in section 63-2516, Idaho Code, for assessing a tax under this chapter. (2) Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in this state in violation of the provisions of this chapter, shall be deemed contraband under section 63-2513, Idaho Code, and shall be subject to seizure and forfeiture as provided therein. Provided however, notwithstanding the provisions of section 63-2515, Idaho Code, all such cigarettes so seized and forfeited shall be destroyed and shall not be subject to resale. Such cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.  History: [63-2526, added 2000, ch. 351, sec. 1, p. 1180.]
ID Code § 63-2527 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2527 - GENERAL PROVISIONS.

63-2527. GENERAL PROVISIONS. (1) It shall be the duty of the state tax commission to administer the provisions of this chapter. (2) For the purpose of administering the provisions of this chapter, the state tax commission may share information with, and request information from, any federal agency and any agency of any other state or any local agency thereof. (3) In addition to any other remedy provided by law, any person may bring an action for appropriate injunctive or other equitable relief for a violation of this chapter; actual damages, if any, sustained by reason of the violation; and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney’s fees. If the court finds that the violation is flagrant, it may increase recovery to an amount not in excess of three (3) times the actual damages sustained by reason of the violation.  History: [63-2527, added 2000, ch. 351, sec. 1, p. 1181.]
ID Code § 63-2528 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2528 - DEFINITIONS.

63-2528. DEFINITIONS. 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.  History: [63-2528, added 2000, ch. 351, sec. 1, p. 1181.]
ID Code § 63-2529 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2529 - APPLICABILITY.

63-2529. APPLICABILITY. (1) This act does not apply to: (a) Cigarettes imported or brought into the United States for personal use; or (b) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. section 1555(b) and any implementing regulations. Provided however, that this chapter shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory. (2) The penalties provided in this chapter are in addition to any other penalties imposed under other law.  History: [63-2529, added 2000, ch. 351, sec. 1, p. 1181.]
ID Code § 63-2551 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2551 - TOBACCO PRODUCTS TAX — DEFINITIONS.

63-2551. TOBACCO PRODUCTS TAX — DEFINITIONS. As used in this act: (1) "Tobacco products" shall mean any cigars, cheroots, stogies, smoking tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or cigarette), chewing tobacco (including cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing) and snuff, however prepared; and shall include any other articles or products made of tobacco except cigarettes; (2) "Manufacturer" means a person who manufactures and sells tobacco products; (3) "Distributor" means (a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale, (b) any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state, (c) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers; (4) "Subjobber" means any person, other than a manufacturer or distributor, who buys tobacco products from a distributor and sells them to persons other than the ultimate consumers; (5) "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers; (6) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of this chapter, or for any other purposes whatsoever; (7) "Wholesale sales price" means the established price for which a manufacturer or any person sells a tobacco product to a distributor that is not a related person as defined in section 267 of the Internal Revenue Code, exclusive of any discount or other reduction; (8) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state; (9) "Place of business" means any place where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane or train; (10) "Retail outlet" means each place of business from which tobacco products are sold to consumers; (11) "Commission" means the Idaho state tax commission.  History: [63-2551, added 1972, ch. 289, sec. 1, p. 725; am. 2008, ch. 20, sec. 2, p. 31; am. 2011, ch. 2, sec. 3, p. 5.]