34 chapters · 695 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…