# Idaho Code § 63-2504: 63-2504 QUALIFICATIONS OF WHOLESALERS

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2504

## Section

- **Citation:** Idaho Code § 63-2504
- **Heading:** 63-2504 QUALIFICATIONS OF WHOLESALERS
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 63 / Chapter 25 / Section 63-2504

## Text

63-2504. Qualifications of wholesalers. No wholesaler may be issued a permit or otherwise engage in and carry on business as a wholesaler of cigarettes until he first shall qualify under the rules promulgated by the state tax commission with reference to financial ability. Such restriction shall not apply to any wholesaler lawfully in business on the date this act is passed and approved. In addition no wholesaler's permit shall be issued unless:

(1) in the case of a natural person, he be an Idaho resident, or

(2) in case of a corporation, it is an Idaho corporation or a foreign corporation holding a certificate of authority issued by the secretary of state and maintaining a registered office and registered agent pursuant to the Idaho business corporation act, chapter 1, title 30, Idaho Code.

History:

[63-2504, added 1974, ch. 211, sec. 4, p. 1548; am. 1986, ch. 193, sec. 3, p. 489; am. 1998, ch. 43, sec. 1, p. 188.]

## Nearby sections

- [Idaho Code § 63-2501 63-2501 PURPOSE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2501.md)
- [Idaho Code § 63-2502 63-2502 DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2502.md)
- [Idaho Code § 63-2503 63-2503 PERMITS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2503.md)
- [Idaho Code § 63-2504 63-2504 QUALIFICATIONS OF WHOLESALERS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2504.md)
- [Idaho Code § 63-2505 63-2505 TRANSPORTATION OF CIGARETTES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2505.md)
- [Idaho Code § 63-2506 63-2506 IMPOSITION OF TAX.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2506.md)
- [Idaho Code § 63-2507 63-2507 STAMPS TO BE PRINTED — AFFIXED TO INDIVIDUAL PACKAGES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2507.md)
- [Idaho Code § 63-2508 63-2508 STAMPS TO BE AFFIXED BY PERSON FIRST RECEIVING CIGARETTES IN STATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2508.md)
- [Idaho Code § 63-2509 63-2509 COMPENSATION FOR AFFIXING STAMPS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2509.md)
- [Idaho Code § 63-2510 63-2510 PAYMENT OF TAX — RETURNS — ACCOUNTING FOR STAMPS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2510.md)
- [Idaho Code § 63-2510A 63-2510A BONDING.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2510A.md)
- [Idaho Code § 63-2511 63-2511 RECORDS TO BE KEPT — INSPECTION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2511.md)
- [Idaho Code § 63-2512 63-2512 PENALTIES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2512.md)
- [Idaho Code § 63-2513 63-2513 CONTRABAND ARTICLES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2513.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T63_C25_S63-2504. Check the current official text before relying on it. Not legal advice.