Idaho Code
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT
Section 63-4210 - LAWFUL POSSESSION.

63-4210. LAWFUL POSSESSION. Nothing in this chapter requires persons lawfully in possession of a controlled substance to pay the tax required under this chapter.

History:
[63-4210, added 1990, ch. 179, sec. 10, p. 384.]

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 63-4204 - STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION.

Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.

Section 63-4206 - CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION — IMMUNITY FROM PROSECUTION — PENALTY FOR DISCLOSURE.

Section 63-4207 - CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS.

Section 63-4208 - COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY OF HOMESTEAD EXEMPTION — BURDEN OF PROOF — OTHER SECTIONS APPLICABLE.

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.