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.
History:
[63-4204, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 4, p. 380.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT
Section 63-4201 - SHORT TITLE.
Section 63-4202 - DEFINITIONS.
Section 63-4203 - ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.
Section 63-4207 - CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS.
Section 63-4209 - DISTRIBUTION OF TAX REVENUES.
Section 63-4210 - LAWFUL POSSESSION.
Section 63-4211 - THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO.