Idaho Code 63-4204 – Stamps, Evidencing Tax Paid to Be Displayed, and Provided and Sold by the Commission
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(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.
Terms Used In Idaho Code 63-4204
- Commission: means the state tax commission. See Idaho Code 63-4202
- Controlled substance: means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following quantities and in violation of Idaho law:
Idaho Code 63-4202person: includes a corporation as well as a natural person;
Idaho Code 73-114possession: means , in addition to its ordinary meaning and tenses, to include hold, sell, manufacture, acquire, produce, purchase, ship, transport, transfer or import into Idaho. See Idaho Code 63-4202
(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.