Idaho § 63-2528 - Definitions

Full text of Idaho Idaho Statutes § 63-2528 — Definitions, with citation guidance and answers to common questions.

§ 63-2528. Definitions

The definitions set forth in section 63-2502 , Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act:

(1) "Commission" means the Idaho state tax commission.

(2) "Importer" means any person in the United States to whom nontaxpaid cigarettes manufactured in a foreign country, Puerto Rico, the Virgin Islands or a possession of the United States are shipped or consigned; any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings cigarettes into the United States.

(3) "Manufacturer" means any person who manufactures cigarettes by any method of preparing, processing or manipulating tobacco, except for his own personal consumption or use.

(4) "Person" means an individual, partnership, corporation or any other business or legal entity.

[63-2528, added 2000, ch. 351, sec. 1, p. 1181.]

Frequently Asked Questions About Idaho § 63-2528

What does Idaho Statutes § 63-2528 cover?

Section 63-2528 ("Definitions") 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 § 63-2528?

A common citation format is "Idaho Statutes § 63-2528" (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 § 63-2528 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.