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ID H0005
Bill
Status
2/19/2013
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
House Bill No. 5 Summary
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Amends Section 63-2503 of Idaho Code relating to cigarette and tobacco product tax permits
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Clarifies that a permit shall be held only by persons actively engaged in making wholesale sales of cigarettes subject to tax under the chapter
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Authorizes the state tax commission to revoke permits held by persons not actively engaged in activities requiring a permit under this section
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Establishes that persons engaging in permit-required activities without a valid permit, after revocation, or after suspension face civil penalties up to $100 per day, which may be assessed as a deficiency
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Makes technical corrections to existing permit language
Legislative Description
Amends existing law to clarify permitting requirements for persons actively engaged in making wholesale sales of cigarettes under the cigarette and tobacco products tax law.
CIGARETTES
Last Action
Reported Signed by Governor on February 19, 2013 Session Law Chapter 5 Effective: 07/01/13
2/19/2013