Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 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 possession of which an illegal drug tax is imposed.
# (2)
In addition to any other prohibition against possession of a controlled substance by Idaho law, no person subject to a tax imposed in this chapter may possess a controlled substance, unless the tax has been paid as evidenced by a stamp or other official indicia.
# (3)
Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the commission. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.
Amendment history
63-4204, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 4, p. 380.
Source: view the official text
In this chapter (11 sections)
- 63-4201 · Short title
- 63-4202 · Definitions
- 63-4203 · Illegal drug tax imposed on possession of controlled…
- 63-4204 · Stamps, evidencing tax paid to be displayed, and provided and…
- 63-4205 · Stamps to be affixed to controlled substances
- 63-4206 · Confidentiality of stamp purchases and redetermination —…
- 63-4207 · Civil penalty — Criminal penalty — Statute of limitations
- 63-4208 · Commission to administer tax — Jeopardy assessment —…
- 63-4209 · Distribution of tax revenues
- 63-4210 · Lawful possession
- 63-4211 · Third party and exemption claims — Actions against state of…