Section 35.01.10.015 - STAMPS-SOURCE, AMOUNT, AND LIMITATIONSSections 63-2510, 63-2510A, Idaho Code
01.Obtaining Stamps. Cigarette stamps may only be obtained from the Boise office of the Tax Commission.02.Unused Stamp Inventory. Wholesalers may not hold an inventory of unused Idaho cigarette stamps, the face value of which exceeds the amount of their bond. Where no bond is required, wholesalers may not hold an inventory of unused Idaho cigarette stamps, the face value of which exceeds two (2) times the wholesaler's average monthly tax liability.03.Filing and Paying Timely. Failure to file a cigarette tax return or pay the tax on a timely basis will result in no additional stamps being issued by the Tax Commission to a wholesaler until clear and convincing evidence is received by the Tax Commission that the return has been filed or the tax has been paid.04.Physical Security. Wholesalers are responsible for the face value of all stamps received from the Tax Commission. Wholesalers must provide physical security for the stamps in their possession.Idaho Admin. Code r. 35.01.10.015