Loading chat...
ID H0380
Bill
Status
1/23/2018
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
-
State Tax Commission may cancel a tobacco distributor or subjobber permit if the holder is not actively engaged in activities requiring the permit.
-
Permit held by a person with no reportable tobacco products activity for 12 consecutive months shall be canceled automatically upon written notice to the last known address.
-
Cancellation notice follows the same procedures as tax deficiency notices under Idaho Code section 63-3629 and is subject to review under section 63-3631.
-
Person operating without a valid permit or after permit cancellation is subject to a civil penalty not exceeding $100 per day, with each day constituting a separate offense.
-
State Tax Commission may assess penalties as a deficiency, and responsible persons as defined in Idaho Code section 63-3627 are also liable after receiving written notice from the commission.
Legislative Description
Amends existing law to authorize the cancellation of a tobacco products permit after a year of inactivity and notice to the holder, and to provide a penalty for persons operating without a valid permit.
TOBACCO PERMITS
Last Action
U.C. to be returned to Revenue & Taxation Committee
1/31/2018