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.
History:
[63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.]
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.