63-4201 Short Title
63-4202 Definitions
63-4203 Illegal Drug Tax Imposed On Possession of Controlled Substances
63-4204 Stamps, Evidencing Tax Paid to Be Displayed, and Provided and Sold by the Commission
63-4205 Stamps to Be Affixed to Controlled Substances
63-4206 Confidentiality of Stamp Purchases and Redetermination — Immunity From Prosecution — Penalty for Disclosure
63-4207 Civil Penalty — Criminal Penalty — Statute of Limitations
63-4208 Commission to Administer Tax — Jeopardy Assessment — Inapplicability of Homestead Exemption — Burden of Proof — Other Sections Applicable
63-4209 Distribution of Tax Revenues
63-4210 Lawful Possession
63-4211 Third Party and Exemption Claims — Actions Against State of Idaho
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Terms Used In Idaho Code > Title 63 > Chapter 42 - Illegal Drug Stamp Tax Act

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Commission: means the state tax commission. See Idaho Code 63-4202
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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 63-4202
  • Conviction: A judgement of guilt against a criminal defendant.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: includes a corporation as well as a natural person;
    • Idaho Code 73-114
  • possession: 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
  • 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
  • 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
  • Summons: Another word for subpoena used by the criminal justice system.