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36 chapters · 712 sections in this title.
Idaho Code § 63-4201 SHORT TITLE
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63-4201. SHORT TITLE. This chapter is known as the "Illegal Drug Tax Act."
Idaho Code § 63-4202 DEFINITIONS
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63-4202. DEFINITIONS. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Controlled substance" means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following qua…
Idaho Code § 63-4203 ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES
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63-4203. ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES. (1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any thres…
Idaho Code § 63-4204 STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION
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63-4204. STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION. (1) The commission shall adopt a uniform system of providing, affixing and displaying official stamps, official labels, or other official indicia for controlled substances on the posses…