Idaho § 63-2511 - Records to be kept - Inspection
Full text of Idaho Idaho Statutes § 63-2511 — Records to be kept - Inspection, with citation guidance and answers to common questions.
§ 63-2511. Records to be kept - Inspection
Each wholesaler of cigarettes shall keep and preserve for a period of four (4) years, records showing the purchase and sale of cigarettes, as well as separate invoices and records of stamps purchased. All records and stocks of cigarettes on hand shall be open to inspection by the state tax commission or authorized employees at all reasonable times. Additionally, the state tax commission may require reports to be submitted to it from time to time concerning the purchase and sale of cigarettes and stamps.
All retailers shall permit the state tax commission or authorized employees to inspect all cigarettes on hand.
[63-2511, added 1974, ch. 211, sec. 11, p. 1548; am. 1986, ch. 193, sec. 6, p. 490; am. 2014, ch. 230, sec. 1, p. 590.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-2511
What does Idaho Statutes § 63-2511 cover?
Section 63-2511 ("Records to be kept - Inspection") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-2511?
A common citation format is "Idaho Statutes § 63-2511" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-2511 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.