Idaho § 63-2522 IMPOSITION AND RATE OF TAX

Idaho Statutes

§ 63-2522 — IMPOSITION AND RATE OF TAX

Idaho § 63-2522

Title 63REVENUE AND TAXATION

Ch. 25CIGARETTE AND TOBACCO PRODUCTS TAXES

This text of Idaho § 63-2522 (IMPOSITION AND RATE OF TAX) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-2522 (2026).

Text

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.

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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.