Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-2529

Applicability

Ch. 25 — CIGARETTE AND TOBACCO PRODUCTS TAXES
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-2529 — Applicability.

TITLE 63 REVENUE AND TAXATION CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES 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. 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.

History:[63-2529, added 2000, ch. 351, sec. 1, p. 1181.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-CCEDC2
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-2529
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
0711216d73905474...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-2529 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-2529