ILLEGAL DRUG STAMP TAX ACT

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. ILLEGAL DRUG STAMP TAX ACT

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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.