reglab/housing_qa huggingface dataset:
ID Code § 63-2552 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2552 - TAX IMPOSED — RATE.

63-2552. TAX IMPOSED — RATE. (1) From and after July 1, 1972, there is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five per cent (35%) of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state, or (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers. (2) A floor stocks tax is hereby imposed upon every distributor of tobacco products at the rate of thirty-five per cent (35%) of the wholesale sales price of each tobacco product in his possession or under his control on July 1, 1972. Each distributor, within twenty (20) days after July 1, 1972, shall file a report with the commission, in such form as the commission may prescribe, showing the tobacco products on hand on July 1, 1972, and the amount of tax due thereon. The tax imposed by this subdivision shall be due and payable within twenty (20) days after July 1, 1972, and thereafter shall bear interest at the rate of one per cent (1%) per month.  History: [63-2552, added 1972, ch. 289, sec. 2, p. 725; am. 1974, ch. 173, sec. 1, p. 1432.]
ID Code § 63-2552B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2552B - TOBACCO PRODUCTS USE TAX.

63-2552B. TOBACCO PRODUCTS USE TAX. Any person who does not hold a tobacco products tax permit who possesses, purchases or consumes tobacco products upon which tax imposed by this chapter has not been paid, including tobacco products sold by internet, catalog, telephone and facsimile sellers, is liable for the taxes imposed by sections 63-2552 and 63-2552A, Idaho Code, to be reported and paid as required in section 63-2560, Idaho Code.  History: [63-2552B, added 2008, ch. 20, sec. 3, p. 32.]
ID Code § 63-2553 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2553 - LEGISLATIVE INTENT.

63-2553. LEGISLATIVE INTENT. It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in section 63-2551[, Idaho Code]. It is the further intent and purpose of this chapter to impose the tax only once but nothing in this chapter shall be construed to exempt any person taxable under any other law or under any other tax imposed by the state of Idaho.  History: [63-2553, added 1972, ch. 289, sec. 3, p. 725.]
ID Code § 63-2554 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2554 - PERMIT REQUIRED.

63-2554. PERMIT REQUIRED. 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.  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.]
ID Code § 63-2555 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2555 - BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION.

63-2555. BOOKS AND RECORDS TO BE PRESERVED — ENTRY AND INSPECTION BY COMMISSION. Every distributor shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to the ultimate consumer. These records shall show the names and addresses of purchasers, the inventory of all tobacco products on hand on July 1, 1972, and other pertinent papers and documents relating to the purchase, sale or disposition of tobacco products. When a registered distributor sells tobacco products exclusively to the ultimate consumer at the address given in the certificate, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that registered distributor. All books, records, and other papers and documents required by this section to be kept shall be preserved for a period of at least five (5) years after the date of the documents, as aforesaid, or the date of the entries thereof appearing in the records, unless the commission, in writing, authorizes their destruction or disposal at an earlier date. At any time during usual business hours, the commission, or its duly authorized agents or employees, may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the tobacco products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the commission, or any of its agents or employees, is denied free access or is hindered or interfered with in making such examination, the permit of the distributor at such premises shall be subject to revocation by the commission.  History: [63-2555, added 1972, ch. 289, sec. 5, p. 725; am. 2017, ch. 17, sec. 1, p. 29.]
ID Code § 63-2556 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2556 - PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER.

63-2556. PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER. Every person who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, the date of sale, and all prices and discounts. He shall preserve legible copies of all such invoices for five (5) years from the date of sale.  History: [63-2556, added 1972, ch. 289, sec. 6, p. 725.]
ID Code § 63-2557 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2557 - INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION.

63-2557. INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER — PRESERVATION — INSPECTION. Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer and subjobber shall preserve a legible copy of each such invoice for five (5) years from the date of purchase. Invoices shall be available for inspection by the commission or its authorized agents or employees at the retailer’s or subjobber’s place of business.  History: [63-2557, added 1972, ch. 289, sec. 7, p. 725.]
ID Code § 63-2558 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2558 - RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION.

63-2558. RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION — PRESERVATION — INSPECTION. Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the commission for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered, and such other information as the commission may require. These records shall be preserved for five (5) years from the date of delivery of the tobacco products.  History: [63-2558, added 1972, ch. 289, sec. 8, p. 725.]
ID Code § 63-2559 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2559 - WHEN CREDIT MAY BE OBTAINED FOR TAX PAID.

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.  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.]
ID Code § 63-2560 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2560 - TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE.

63-2560. TAX PAYABLE MONTHLY — RETURNS — OTHER THAN MONTHLY RETURNS — PROCEDURE. (1) The taxes imposed hereunder shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the monthly period in which tax accrued. The taxpayer, on or before said twentieth day of said month, shall make out a return, upon such forms and setting forth such information as the tax commission may require, showing the amount of the tax for which he is liable for the preceding monthly period, and shall sign and transmit the same to the commission, together with a remittance for such amount in the form required. (2) The state tax commission may by rule provide returns for periods of time other than monthly periods. Returns for such reporting periods, together with payment of the required taxes, shall be due on or before the twentieth day of the month following the end of the period to which the return relates.  History: [63-2560, added 1972, ch. 289, sec. 10, p. 725; am. 1990, ch. 17, sec. 3, p. 29; am. 2007, ch. 19, sec. 3, p. 30.]
ID Code § 63-2561 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2561 - TITLE OF ACT.

63-2561. TITLE OF ACT. This act may be cited as the "Tobacco Products Tax Act."  History: [63-2561, added 1972, ch. 289, sec. 11, p. 725.]
ID Code § 63-2562 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2562 - ADDITIONS AND PENALTIES.

63-2562. ADDITIONS AND PENALTIES. The additions, penalties and requirements provided by the Idaho income tax act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho income tax act and shall cover acts, omissions, and delinquencies under the Idaho income tax act and such additions, penalties and requirements shall, for this purpose, be described and be for acts, omissions, delinquencies and requirements under the Idaho tobacco products tax act.  History: [I.C., sec. 63-2562, as added by 1974, ch. 173, sec. 2, p. 1432.]
ID Code § 63-2563 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2563 - COLLECTION AND ENFORCEMENT.

63-2563. COLLECTION AND ENFORCEMENT. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, 63-3040, 63-3042 through 63-3045B, 63-3047 through 63-3065A, 63-3068, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be available to the state tax commission for the enforcement of this act and collection of any amounts due under this act and said sections shall, for this purpose, be considered 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 tobacco products 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 or satisfied out of the tobacco products tax refund fund.  History: [63-2563, added 1974, ch. 173, sec. 3, p. 1432; am. 2007, ch. 10, sec. 8, p. 19; am. 2014, ch. 230, sec. 3, p. 591; am. 2018, ch. 48, sec. 2, p. 124.]
ID Code § 63-2564 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2564 - DISTRIBUTION OF TAX REVENUES.

63-2564. DISTRIBUTION OF TAX REVENUES. (1) The revenues received from the taxes imposed by section 63-2552, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed by the tax commission as follows: (a) An amount of money shall be distributed to the state refund account, sufficient to pay current refund claims. All refunds authorized by the commission shall be paid through the state refund account, and those moneys are continuously appropriated. (b) From the balance remaining with the state treasurer after deducting the amounts in subsection (a) of this section, all remaining moneys shall be remitted directly to the general fund of the state of Idaho and shall be remitted to that fund periodically, but no less frequently than quarterly.  History: [63-2564, added 1974, ch. 173, sec. 4, p. 1432; am. 1976, ch. 51, sec. 16, p. 180; am. 1986, ch. 73, sec. 11, p. 211; am. 2000, ch. 60, sec. 3, p. 133.]
ID Code § 63-2565 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 25 - CIGARETTE AND TOBACCO PRODUCTS TAXES|Section 63-2565 - REFUNDS, LIMITATIONS, INTEREST.

63-2565. REFUNDS, LIMITATIONS, INTEREST. (a) Where there has been an overpayment of any tobacco products tax imposed by this act, the amount of such overpayment shall be credited against any tobacco products tax then due from the taxpayer, and any balance of such excess shall be refunded to the taxpayer. (b) The state tax commission is authorized and the state board of tax appeals is authorized to order the tax commission in proper cases to credit or remit, refund, and pay back all taxes and penalties erroneously or illegally assessed or collected, regardless of whether the same have been paid under protest, which claims for refund shall be certified to the state board of examiners by the state tax commission. (c) 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. (d) 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. (e) Appeal of a tax commission decision denying in whole or part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.  History: [I.C., sec. 63-2565, as added by 1974, ch. 173, sec. 5, p. 1432; am. 1981, ch. 290, sec. 11, p. 605.]
ID Code § 63-2701 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 27 - LICENSE TAX ON ELECTRICITY|Section 63-2701 - STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX.

63-2701. STATEMENT OF ELECTRIC GENERATING COMPANIES — TAX. (1) In addition to the licenses and taxes now provided by law, each and every individual, firm, partnership, common law trust, corporation, association or other organization, now engaged or hereafter to engage in the generation, manufacture or production of electricity and electrical energy in the state of Idaho, through and by means of water power, for barter, sale, or exchange, and hereinafter referred to as the "producer," shall on or before the last day of each calendar month, render a statement to the state tax commission of the state of Idaho of all such electricity and electrical energy so generated, manufactured or produced by him or it in the state of Idaho, during the preceding calendar month and therewith pay a license tax of one-half mill per kilowatt hour on all such electricity and electrical energy so generated, manufactured or produced, except electricity and electrical energy generated or sold for use in manufacturing, mining, milling, smelting, refining and processing, as shown on such statement in the manner and within the time hereinafter provided. (2) The state tax commission may by regulation provide for the filing of statements required in this section on a quarterly basis, in which case the statement shall be due on or before the last day of the calendar month following the end of the quarter to which the statement relates.  History: [(63-2701) 1931, (E.S.), ch. 3, sec. 1, p. 57; I.C.A., sec. 61-2201; am. 1949, ch. 248, sec. 1, p. 506; am. 1970, ch. 224, sec. 2, p. 631; am. 1986, ch. 91, sec. 1, p. 268.]
ID Code § 63-2702 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 27 - LICENSE TAX ON ELECTRICITY|Section 63-2702 - PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES.

63-2702. PAYMENT OF TAX — DISTRIBUTION OF REVENUE — INTEREST ON DELINQUENCIES. (1) Said license tax shall be remitted with the statement required under section 63-2701, Idaho Code, and paid to the state tax commission, which shall distribute all moneys as follows: (2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the state tax commission to be paid shall be paid through the state refund account, and those moneys are hereby continuously appropriated for that purpose. Such refunds shall be authorized for the purpose of repaying overpayments made under this chapter, for the purpose of repaying any tax, penalty, or interest illegally assessed or collected, or for the purpose of paying any judgement rendered against the state tax commission under the provisions of this chapter. (3) The balance shall be distributed to the general account. (4) Taxes not paid on the due date shall become delinquent and shall bear interest from said due date at the rate provided in section 63-3045, Idaho Code.  History: [(63-2702) 1931 (E.S.), ch. 3, sec. 2, p. 57; I.C.A., sec. 61-2202; am. 1971, ch. 63, sec. 1, p. 142; am. 1981, ch. 290, sec. 7, p. 602; am. 1986, ch. 73, sec. 12, p. 211; am. 1986, ch. 91, sec. 2, p. 268; am. 1987, ch. 260, sec. 3, p. 548.]
ID Code § 63-2702A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 27 - LICENSE TAX ON ELECTRICITY|Section 63-2702A - REFUNDS — LIMITATIONS — INTEREST.

63-2702A. REFUNDS — LIMITATIONS — INTEREST. (1) If the tax commission determines that any amount due under this act has been paid more than once or has been erroneously or illegally collected or computed, the tax commission shall set forth that fact in its records and the excess amount paid or collected may be credited on any amount then due and payable to the tax commission from that person and any balance refunded to the person by whom it was paid or to his successors, administrators or executors. The tax commission is authorized and the state board of tax appeals authorized to order the tax commission in proper cases to credit or refund such amounts whether or not such payments have been paid under protest and certify such refund to the state board of examiners. (2) No such credit or refund shall be allowed or made after three (3) years from the time the payment was made, unless before the expiration of such period a claim therefor is filed by the taxpayer. (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.  History: [63-2702A, added 1987, ch. 260, sec. 4, p. 548.]
ID Code § 63-2703 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 27 - LICENSE TAX ON ELECTRICITY|Section 63-2703 - CERTIFICATE OF PRODUCER — CONTENTS.

63-2703. CERTIFICATE OF PRODUCER — CONTENTS. Every producer referred to in section 63-2701[, Idaho Code,] engaged in the production, generation or manufacture of electricity or electrical energy, shall make and file with the tax commission of the state of Idaho, on forms prescribed by the state tax commission, a duly acknowledged and verified certificate which shall contain: a, the name under which the producer is transacting business in the state of Idaho; b, his or its post-office address and principal place of business within the state; c, the address and location of his or its production plants or stations in Idaho; d, the name and address of the managing agent; e, the names and addresses of the several persons composing any firm or partnership constituting the producer, and, if a corporation, the corporate name under which it is authorized to transact business and the names and addresses of its officers, directors, resident general agent and attorney in fact; f, certified copies of any papers necessary to show that such producer has complied with the laws of the state of Idaho in order to transact business in Idaho.  History: [(63-2703) 1931 (E.S.), ch. 3, sec. 3, p. 57; I.C.A., sec. 61-2203; am. 1971, ch. 63, sec. 2, p. 142.]
ID Code § 63-2704 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 27 - LICENSE TAX ON ELECTRICITY|Section 63-2704 - STATEMENT OF KILOWATT HOURS PRODUCED.

63-2704. STATEMENT OF KILOWATT HOURS PRODUCED. Every such producer shall render to the state tax commission of the state of Idaho on forms prescribed, prepared and furnished by the state tax commission, the statement required under section 63-2701, Idaho Code, sworn to by the manager, president, secretary or treasurer of such producer, showing the number of kilowatt hours of electricity and electrical energy produced, generated or manufactured by him or it in the state of Idaho during the period to which the tax statement relates through and by means of water power, and the number of kilowatt hours subject to the tax imposed by this chapter. For the purpose of measuring such electricity and electrical energy such producer shall keep and maintain at the point or points of production, a recording watt hour meter or meters, or other suitable instrument for measuring the electricity or electrical energy produced, of a type to be approved by the state tax commission, and, subject to rules and regulations prescribed by the state tax commission under this chapter, shall compute the number of kilowatt hours subject to the tax imposed by this chapter during each monthly period, such recordings and computations to be kept on file at the principal place of business of such producer within the state of Idaho and same together with the books and records of such producer shall be subject to the inspection of the state tax commission, their deputies or assistants, during reasonable business hours.  History: [(63-2704) 1931 (E.S.), ch. 3, sec. 4, p. 57; I.C.A., sec. 61-2204; am. 1949, ch. 248, sec. 2, p. 506; am. 1971, ch. 63, sec. 3, p. 142; am. 1986, ch. 91, sec. 3, p. 269.]