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ID H0370
Bill
Status
3/26/2014
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Removes reference to vending machine operators from Section 63-2511, leaving only retailers responsible for permitting state tax commission inspection of cigarettes on hand.
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Amends Section 63-2516 to clarify that any reference to "taxable year" in the income tax act shall be considered a "taxable period" for purposes of the cigarette tax act enforcement and collection procedures.
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Amends Section 63-2563 to clarify that any reference to "taxable year" in the income tax act shall be considered a "taxable period" for purposes of tobacco products tax enforcement and collection procedures.
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Applies Idaho income tax act enforcement procedures, including deficiency notices, liens, and collection methods, to cigarette and tobacco products tax administration.
Legislative Description
Amends existing law relating to taxation of cigarettes to remove reference to vending machine operators; and to provide that any reference to the taxable year in the Income Tax Act shall be, for the purposes of the Cigarette Tax Act, considered a taxable period.
CIGARETTE TAXES
Last Action
Reported Signed by Governor on March 26, 2014 Session Law Chapter 230 Effective: 07/01/2014
3/26/2014