Idaho State Statutes - Idaho Attorney Directory

The issuance by
the United States of an internal revenue retail liquor dealer special tax
stamp or receipt to any person as a dealer in alcoholic liquors shall be prima
facie evidence of the sale of alcoholic liquors by such person during the time
the stamp or receipt is in force and effect. A copy of such stamp or receipt
or of the record of the issuance thereof, certified to by a United States
internal revenue officer having charge of such record, is admissible as
evidence in like case and with like effect as the original stamp or receipt.

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