Title 63, REVENUE AND TAXATION

63-2517. Jurisdiction over nonresidents. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court in this state having jurisdiction of the subject matter, and the court shall have personal jurisdict…

63-2519. Civil action — Injunction. If the state tax commission determines that any person is engaged in business as a wholesaler without holding a valid permit or license, it may proceed, by injunction or other legal process, to prevent the continuance of the business. An injunc…

63-2520. Distribution of moneys collected. Revenues received from the taxes imposed by this chapter, and any revenues received from licenses, permits, penalties, interest, or deficiency additions, shall be distributed by the state tax commission as follows: (a) An amount of money…

63-2521. Refunds — Limitations — Interest. (1) Where there has been an overpayment of any cigarette tax imposed by this chapter, the amount of such overpayment shall be credited against any taxes then due to the state tax commission from the taxpayer and any balance of such exces…

63-2522. Imposition and rate of tax. 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 cigarette…

63-2523. Prohibitions. It shall be unlawful for any person: (1) To sell or distribute in this state; to acquire, hold, own, possess or transport, for sale or distribution in this state; or to bring into this state for sale or distribution in this state: (a) Any cigarettes the pac…

63-2525. Criminal penalties. Any person that violates or fails to comply with any of the provisions of this chapter or rules promulgated pursuant thereto shall be punishable by a fine of not to exceed one thousand dollars ($1,000), or imprisonment in the county jail for not more …

63-2526. Administrative sanctions. (1) The state tax commission may revoke or suspend the permit issued to any person pursuant to chapter 25, title 63, Idaho Code, in accordance with procedures set forth in the Idaho administrative procedure act. The state tax commission may, in …

63-2527. General provisions. (1) It shall be the duty of the state tax commission to administer the provisions of this chapter. (2) For the purpose of administering the provisions of this chapter, the state tax commission may share information with, and request information from, …

63-2528. Definitions. The definitions set forth in section 63-2502, Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act: (1) "Commission" means the Idaho state tax commission. (2) "Importer" means any person in the United States to whom non…

63-2529. Applicability. (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…

63-2551. Tobacco products tax — Definitions. As used in this act: (1) "Tobacco products" shall mean any cigars, cheroots, stogies, smoking tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or …

63-2552. Tax imposed — Rate. There is levied and there shall be collected a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate of thirty-five percent (35%) of the wholesale sales price of such tobacco products; provide…

63-2552A. Additional tax imposed — Rate. (1) In addition to the tax imposed in section 63-2552, Idaho Code, there is levied and there shall be collected an additional tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state at the rate …

63-2552B. Tobacco products use tax. Any person who does not hold a tobacco products tax permit who possesses, purchases or consumes tobacco products upon which tax imposed by this chapter has not been paid, including tobacco products sold by internet, catalog, telephone and facsi…

63-2553. Legislative intent. It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in section 63-2551. It is the further intent and …

63-2554. Permit required. No person shall engage in the business of a distributor or subjobber of tobacco products at any place of business without first having received from the commission a permit as provided in section 63-2503 or 63-2504, Idaho Code.

63-2555. Books and records to be preserved — Entry and inspection by commission. Every distributor shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactu…

63-2556. Preservation of invoices of sales to other than ultimate consumer. Every person who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, t…

63-2557. Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection. Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. T…

63-2558. Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection. Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be availabl…

63-2559. When credit may be obtained for tax paid. (1) Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to distributors or retailers outside the state, to be sold by those distributors or r…

63-2560. Tax payable monthly — Returns — Other than monthly returns — Procedure. (1) The taxes imposed hereunder shall be due and payable in monthly installments and remittance therefor shall be made on or before the twentieth day of the month next succeeding the end of the month…

63-2561. Title of act. This act may be cited as the "Tobacco Products Tax Act."

63-2562. Additions and penalties. The additions, penalties and requirements provided by the Idaho income tax act, sections 63-3046, 63-3075, 63-3076 and 63-3077, Idaho Code, shall apply in the same manner and to the same extent to this act as to the Idaho income tax act and shall…

63-2563. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3038, 63-3039, 63-3040, 63-3042 through 63-3045B, 63-3047 through 63-3065A, 63-3068, 63-3071, 63-3075 and 63-3078, Idaho Code, shall apply and be avail…

63-2564. Distribution of tax revenues. (1) The revenues received from the taxes imposed by section 63-2552, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed by the tax commission as follows: (a) An amount of money shall be distributed to the …

63-2565. Refunds, limitations, interest. (a) Where there has been an overpayment of any tobacco products tax imposed by this act, the amount of such overpayment shall be credited against any tobacco products tax then due from the taxpayer, and any balance of such excess shall be …

63-2701. Statement of electric generating companies — Tax. (1) In addition to the licenses and taxes now provided by law, each and every individual, firm, partnership, common law trust, corporation, association or other organization, now engaged or hereafter to engage in the gene…

63-2702. Payment of tax — Distribution of revenue — Interest on delinquencies. (1) Said license tax shall be remitted with the statement required under section 63-2701, Idaho Code, and paid to the state tax commission, which shall distribute all moneys as follows: (2) An amount o…

63-2702A. Refunds — Limitations — Interest. (1) If the tax commission determines that any amount due under this act has been paid more than once or has been erroneously or illegally collected or computed, the tax commission shall set forth that fact in its records and the excess …

63-2703. Certificate of producer — Contents. Every producer referred to in section 63-2701 engaged in the production, generation or manufacture of electricity or electrical energy, shall make and file with the tax commission of the state of Idaho, on forms prescribed by the state…

63-2704. Statement of kilowatt hours produced. Every such producer shall render to the state tax commission of the state of Idaho on forms prescribed, prepared and furnished by the state tax commission, the statement required under section 63-2701, Idaho Code, sworn to by the man…

63-2705. Exemption of electricity for pumping water for irrigation purposes. All electricity and electrical energy used for pumping water for irrigation purposes to be used on lands in the state of Idaho or for pumping water for drainage purposes on or from land in the state of I…

63-2706. Compliance by subsequent owners. Any producer of electricity or electrical energy referred to in section 63-2701 who shall hereafter engage in the generation, production or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the…

63-2707. Penalty for false statement or affidavit. Any person, officer, partner, agent or representative of any producer referred to in section 63-2701, who shall make any false statement or affidavit in any certificate, report or statement herein required to be made to the state…

63-2708. Collection and enforcement — Actions against state of Idaho. (1) In addition to the enforcement and penalty provisions in this chapter, the deficiency in tax, notice of deficiency and collection and enforcement procedures provided by the Idaho income tax act, in sections…

63-2711. Separability. If any section or provision of this chapter be adjudged unconstitutional or invalid for any reason, such adjudication shall not affect the validity of this chapter as a whole or of any section or provision thereof which is not specifically so adjudged uncon…

63-2801. Valuation of mines for taxation. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal or other valuable mineral or metal deposits, after purchase thereof from the United States, shall be taxed at the price pai…

63-2802. Net profits defined. The term "net profits," as employed in this chapter, means the amount of money received from the mining of said metals or minerals from said mine or mining claim, after the deduction of the actual expenditure of money and labor in and about extractin…

63-2803. Statement of net profits. Every person, corporation or association engaged in mining upon any quartz vein or lode, or placer mining claim, containing gold, silver, copper, lead, coal or other precious and valuable minerals or metals, or mineral or metal deposits, must, b…

63-2804. Statement as to entire group. Where the same person or company or association is operating two (2) or more mining claims under one (1) general system of mining or development, the product of which group of mines is mingled and treated as one (1) mining operation, the sta…

63-2805. False statements constitute perjury. If any one herein required to make a statement shall knowingly and wilfully swear to any false statement contained therein, then such person shall be guilty of perjury, and shall be prosecuted and punished as provided for in other cas…

63-2806. Examination of books — Penalty for false statement. The assessor, after such statement has been rendered, shall have the right to examine the books and accounts of any person, corporation or association engaged in mining as mentioned in this chapter, in order to verify t…

63-2807. Confidential information — Penalty for disclosure. All information derived from any examination of the books and accounts made pursuant to this chapter by the assessor, or anyone acting for him or representing him, shall be deemed to be and held as confidential communica…

63-2808. Assessment without statement. If any person, corporation or association, engaged in mining as mentioned in this chapter, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this chapter, such asses…