reglab/statecodes huggingface dataset:
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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. 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 percent (35%) of the wholesale sales price of such tobacco products; provided, however, that the combined tax on a cigar imposed by this section and section 63-2552A, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such tax shall be imposed at the time the distributor:
(1) Brings, or causes to be brought, into this state from without the state tobacco products for sale;
(2) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(3) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.
History:
[63-2552, added 1972, ch. 289, sec. 2, p. 725; am. 1974, ch. 173, sec. 1, p. 1432; am. 2023, ch. 291, sec. 1, p. 882.]