Idaho Statutes
§ 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.
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Related
Mahoney v. State Tax Commission
524 P.2d 187 (Idaho Supreme Court, 1974)
Jackson v. Wood
859 P.2d 378 (Idaho Court of Appeals, 1993)
Legislative History
[63-2501, added 1974, ch. 211, sec. 1, p. 1548.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION