63-2501 PURPOSE.

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Idaho Code › Title 63 › Chapter 25 › Section 63-2501

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.

History:

[63-2501, added 1974, ch. 211, sec. 1, p. 1548.]

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