Section 35.01.10.024 - CREDIT FOR DESTRUCTION OF TOBACCO PRODUCTS01.Destroyed Tobacco. When tobacco products are to be destroyed by a distributor, credit will be allowed against future tax only if: a. The distributor notifies the Tax Commission in writing at least ten (10) working days prior to destruction. The notice must include a complete description of the items to be destroyed, the quantity of each item, the wholesale sales price of each item and the time and manner the items will be destroyed; andb. The distributor has a verifiable credit memorandum from the manufacturer.02.Observing Destruction. The Tax Commission reserves the right to observe the destruction of all tobacco products and further reserves the right to delay the destruction until such time as a mutual appointment can be arranged for witnessing such destruction.Idaho Admin. Code r. 35.01.10.024