Idaho Code > Title 18 > Chapter 63 – Revenue and Taxation
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Terms Used In Idaho Code > Title 18 > Chapter 63 - Revenue and Taxation
- Administer: means the direct application of a controlled substance whether by injection, inhalation, ingestion, or any other means to the body of a patient or research subject by:
Idaho Code 37-2701Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths. Agent: means an authorized person who acts on behalf of or at the direction of a manufacturer, distributor or dispenser. See Idaho Code 37-2701 Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense. Arrest: Taking physical custody of a person by lawful authority. Board: means the state board of pharmacy created in chapter 17, title 54, Idaho Code, or its successor agency. See Idaho Code 37-2701 Bureau: means the drug enforcement administration, United States department of justice, or its successor agency. See Idaho Code 37-2701 Civil forfeiture: The loss of ownership of property used to conduct illegal activity. Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant. Contract: A legal written agreement that becomes binding when signed. Controlled substance: means a drug, substance or immediate precursor in schedules I through VI of article II of this chapter. See Idaho Code 37-2701 Conviction: A judgement of guilt against a criminal defendant. Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime. delivery: means the actual, constructive, or attempted transfer from one person to another of a controlled substance, whether or not there is an agency relationship. See Idaho Code 37-2701 Dependent: A person dependent for support upon another. Director: means the director of the Idaho state police. See Idaho Code 37-2701 Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Division: means the Idaho division of occupational and professional licenses. See Idaho Code 37-2701 Drug: means : (1) substances recognized as drugs in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or any supplement to any of them; (2) substances intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease in man or animals; (3) substances, other than food, intended to affect the structure or any function of the body of man or animals; and (4) substances intended for use as a component of any article specified in clause (1), (2), or (3) of this subsection. See Idaho Code 37-2701 Drug paraphernalia: means all equipment, products and materials of any kind used, intended for use, or designed for use in planting, propagating, cultivating, growing, harvesting, manufacturing, compounding, converting, producing, processing, preparing, testing, analyzing, packaging, repackaging, storing, containing, concealing, injecting, ingesting, inhaling, or otherwise introducing into the human body a controlled substance in violation of this chapter. See Idaho Code 37-2701 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury. Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Law enforcement agency: means a governmental unit of one (1) or more persons employed full-time or part-time by the state or a political subdivision of the state for the purpose of preventing and detecting crime and enforcing state laws or local ordinances, employees of which unit are authorized to make arrests for crimes while acting within the scope of their authority. See Idaho Code 37-2701 Lien: A claim against real or personal property in satisfaction of a debt. Manufacture: means the production, preparation, propagation, compounding, conversion or processing of a controlled substance, and includes extraction, directly or indirectly, from substances of natural origin, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis, and includes any packaging or repackaging of the substance or labeling or relabeling of its container, except that this term does not include the preparation or compounding of a controlled substance:
Idaho Code 37-2701Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Mortgagee: The person to whom property is mortgaged and who has loaned the money. Oath: A promise to tell the truth. Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Peace officer: means any duly appointed officer or agent of a law enforcement agency, as defined herein, including but not limited to a duly appointed investigator or agent of the Idaho state police, an officer or an employee of the board of pharmacy who is authorized by the board to enforce this chapter, an officer of the Idaho state police, a sheriff or deputy sheriff of a county, or a marshal or policeman of any city. See Idaho Code 37-2701 Person: means individual, corporation, government, or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Idaho Code 37-2701 person: includes a corporation as well as a natural person;
Idaho Code 73-114Plaintiff: The person who files the complaint in a civil lawsuit. Practitioner: means :
Idaho Code 37-2701Probable cause: A reasonable ground for belief that the offender violated a specific law. Production: includes the manufacture, planting, cultivation, growing, or harvesting of a controlled substance. See Idaho Code 37-2701 Property: includes both real and personal property. See Idaho Code 73-114 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Registered mail: includes certified mail. See Idaho Code 73-114 Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant. seal: includes an impression of such seal upon the paper, alone, as well as upon wax or a wafer affixed thereto; or, alternatively, the seal may be the mark of a rubber stamp providing substantially the same information as the impression. See Idaho Code 73-111 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. State: when applied to a part of the United States, includes any state, district, commonwealth, territory, insular possession thereof, and any area subject to the legal authority of the United States of America. See Idaho Code 37-2701 State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114 Subpoena: A command to a witness to appear and give testimony. Summons: Another word for subpoena used by the criminal justice system. Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence. Utility: means any person, association, partnership or corporation providing telephone and/or communication services, electricity, natural gas or water to the public. See Idaho Code 37-2701