| 63-2501 | PURPOSE |
| 63-2502 | DEFINITIONS |
| 63-2503 | PERMITS |
| 63-2504 | QUALIFICATIONS OF WHOLESALERS |
| 63-2505 | TRANSPORTATION OF CIGARETTES |
| 63-2506 | IMPOSITION OF TAX |
| 63-2507 | STAMPS TO BE PRINTED -- AFFIXED TO INDIVIDUAL PACKAGES |
| 63-2508 | STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE |
| 63-2509 | COMPENSATION FOR AFFIXING STAMPS |
| 63-2510 | PAYMENT OF TAX -- RETURNS -- ACCOUNTING FOR STAMPS |
| 63-2510A | BONDING |
| 63-2511 | RECORDS TO BE KEPT -- INSPECTION |
| 63-2512 | PENALTIES |
| 63-2513 | CONTRABAND ARTICLES |
| 63-2514 | SEARCH AND SEIZURE |
| 63-2515 | COMPROMISE AND CONFISCATION |
| 63-2516 | COLLECTION AND ENFORCEMENT -- ACTIONS AGAINST STATE OF IDAHO |
| 63-2517 | JURISDICTION OVER NONRESIDENTS |
| 63-2518 | REVOCATION OF PERMITS |
| 63-2519 | CIVIL ACTION -- INJUNCTION |
| 63-2520 | DISTRIBUTION OF MONEYS COLLECTED |
| 63-2521 | REFUNDS -- LIMITATIONS -- INTEREST |
| 63-2522 | IMPOSITION AND RATE OF TAX |
| 63-2523 | PROHIBITIONS |
| 63-2525 | CRIMINAL PENALTIES |
| 63-2526 | ADMINISTRATIVE SANCTIONS |
| 63-2527 | GENERAL PROVISIONS |
| 63-2528 | DEFINITIONS |
| 63-2529 | APPLICABILITY |
| 63-2551 | TOBACCO PRODUCTS TAX -- DEFINITIONS |
| 63-2552 | TAX IMPOSED -- RATE |
| 63-2552A | ADDITIONAL TAX IMPOSED -- RATE |
| 63-2553 | LEGISLATIVE INTENT |
| 63-2554 | CERTIFICATE OF REGISTRATION REQUIRED |
| 63-2555 | BOOKS AND RECORDS TO BE PRESERVED -- ENTRY AND INSPECTION BY COMMISSION |
| 63-2556 | PRESERVATION OF INVOICES OF SALES TO OTHER THAN ULTIMATE CONSUMER |
| 63-2557 | INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER -- PRESERVATION -- INSPECTION |
| 63-2558 | RECORDS OF SHIPMENTS, DELIVERIES FROM PUBLIC WAREHOUSE OF FIRST DESTINATION -- PRESERVATION -- INSPECTION |
| 63-2559 | WHEN CREDIT MAY BE OBTAINED FOR TAX PAID |
| 63-2560 | TAX PAYABLE MONTHLY -- RETURNS -- MONTHLY ESTIMATE AND QUARTERLY RETURNS, PROCEDURE |
| 63-2561 | TITLE OF ACT |
| 63-2562 | ADDITIONS AND PENALTIES |
| 63-2563 | COLLECTION AND ENFORCEMENT |
| 63-2564 | DISTRIBUTION OF TAX REVENUES |
| 63-2565 | REFUNDS, LIMITATIONS, INTEREST |
| |
