Idaho § 63-2529 APPLICABILITY

Idaho Statutes

§ 63-2529 — APPLICABILITY

Idaho § 63-2529

Title 63REVENUE AND TAXATION

Ch. 25CIGARETTE AND TOBACCO PRODUCTS TAXES

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Bluebook

Idaho Code § 63-2529 (2026).

Text

(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.

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(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.