Amends existing law to provide for collection and enforcement.

1. Proposed change: Currently sections 63-2516 and 63-2563, Idaho Code, do not have a reference to 63-3045B, which explains the taxpayer's rights and obligations. This bill adds that reference to sections 63-2516 and 63-2563, Idaho Code. 2. The statute being added, 63-3045B, includes the taxpayer's rights to appeal an audit if they disagree with the report. This bill is also doing some clean up by replacing a couple of long lists of statutes by using a range of the first one through the last one to make it easier to read. 3. Background: Sections 63-2516 and 63-2563 are the collection and enforcement statutes for cigarette and tobacco products. The audit notice and appeals rules for taxpayers are in the income tax section of our laws. The list of statutes contained in each of these refers to income tax laws that contain the rights and obligations of taxpayers.