Idaho Admin. Code r. 35.01.10.001

Current through September 2, 2024
Section 35.01.10.001 - TITLE AND SCOPE

These rules are titled IDAPA 35.01.10, "Idaho Cigarette and Tobacco Products Taxes Administrative Rules." These rules are construed to reach the full jurisdictional extent of the state of Idaho's authority to impose a tax on all cigarette and tobacco products sold, used, consumed, handled or distributed within this state.

Idaho Admin. Code r. 35.01.10.001

Effective March 31, 2022