Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-4205
Stamps to be affixed to controlled substances
# (1)
When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and shall permanently affix the official indicia on the controlled substance evidencing the payment of the tax required under this chapter. No stamp or other official indicia may be used more than once.
# (2)
Taxes imposed upon possession of controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by the person acquiring or possessing such controlled substance.
# (3)
Payments required under this chapter shall be made to the commission on forms provided by the commission. The commission shall collect all taxes imposed under this chapter.
Amendment history
63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.
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…