Idaho Statutes
§ 63-4205 — STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES
(1)When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and shall permanently affix the official indicia on the controlled substance evidencing the payment of the tax required under this chapter. No stamp or other official indicia may be used more than once.
(2)Taxes imposed upon possession of controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by the person acquiring or possessing such controlled substance.
(3)Payments required under this chapter shall be made to the commission on forms provided by the commission. The commission shall collect all taxes imposed und
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Related
State v. Gallegos
821 P.2d 949 (Idaho Supreme Court, 1992)
State v. Cada
923 P.2d 469 (Idaho Court of Appeals, 1996)
State v. Martinez
925 P.2d 1125 (Idaho Court of Appeals, 1996)
State v. Romero-Garcia
75 P.3d 1209 (Idaho Court of Appeals, 2003)
Garcia v. STATE TAX COM'N OF STATE OF ID
38 P.3d 1266 (Idaho Supreme Court, 2002)
Rios-Lopez v. State
160 P.3d 1275 (Idaho Court of Appeals, 2007)
State v. Newman
860 P.2d 618 (Idaho Supreme Court, 1993)
State v. Chacon
186 P.3d 670 (Idaho Court of Appeals, 2008)
State v. Guzman
71 P.3d 468 (Idaho Court of Appeals, 2003)
State v. Ybarra
830 P.2d 522 (Idaho Court of Appeals, 1992)
State v. Naranjo
267 P.3d 721 (Idaho Court of Appeals, 2011)
State v. ROJAS-TAPIA
259 P.3d 625 (Idaho Supreme Court, 2011)
Miguel Tellez Vasquez v. State
(Idaho Court of Appeals, 2011)
State v. Arnoldo Rojas-Tapia
(Idaho Court of Appeals, 2011)
Legislative History
[63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTION