Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-4202

Definitions

Official textlegislature.idaho.govlast amended
63-4202.  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 quantities and in violation of Idaho law:
(a)  More than forty-two and one-half (42 1/2) grams of marijuana; or
(b)  One (1) or more growing marijuana plants; or
(c)  Seven (7) or more grams of any other controlled substance sold by weight; or
(d)  Ten (10) or more dosage units of any controlled substance which is not sold by weight.
(3)  "Possess" or "possession" means, in addition to its ordinary meaning and tenses, to include hold, sell, manufacture, acquire, produce, purchase, ship, transport, transfer or import into Idaho.
Amendment history

63-4202, added 1989, ch. 144, sec. 1, p. 349; am. 1990, ch. 179, sec. 2, p. 379; am. 1993, ch. 9, sec. 1, p. 27.

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In this chapter (11 sections)
  1. 63-4201 · Short title
  2. 63-4202 · Definitions
  3. 63-4203 · Illegal drug tax imposed on possession of controlled…
  4. 63-4204 · Stamps, evidencing tax paid to be displayed, and provided and…
  5. 63-4205 · Stamps to be affixed to controlled substances
  6. 63-4206 · Confidentiality of stamp purchases and redetermination —…
  7. 63-4207 · Civil penalty — Criminal penalty — Statute of limitations
  8. 63-4208 · Commission to administer tax — Jeopardy assessment —…
  9. 63-4209 · Distribution of tax revenues
  10. 63-4210 · Lawful possession
  11. 63-4211 · Third party and exemption claims — Actions against state of…
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