Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT

Section 63-4201 - SHORT TITLE. - 63-4201. SHORT TITLE. This chapter is known as the "Illegal...

Section 63-4202 - DEFINITIONS. - 63-4202. DEFINITIONS. As used in this chapter: (1) "Commission" means...

Section 63-4203 - ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES. - 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. - 63-4204. STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED...

Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. - 63-4205. STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. (1) When...

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

Section 63-4207 - CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS. - 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. - 63-4208. COMMISSION TO ADMINISTER TAX — JEOPARDY ASSESSMENT — INAPPLICABILITY...

Section 63-4209 - DISTRIBUTION OF TAX REVENUES. - 63-4209. DISTRIBUTION OF TAX REVENUES. The revenues received from the...

Section 63-4210 - LAWFUL POSSESSION. - 63-4210. LAWFUL POSSESSION. Nothing in this chapter requires persons lawfully...

Section 63-4211 - THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE OF IDAHO. - 63-4211. THIRD PARTY AND EXEMPTION CLAIMS — ACTIONS AGAINST STATE...