(1) Every person who in violation of Idaho law possesses a controlled substance shall be liable for payment of an excise tax on all of the controlled substance possessed including the amount below any threshold provided in section 63-4202, Idaho Code.
(2)  The tax hereby imposed is calculated at the following rates:
(a)  On each gram of marijuana, or each portion of a gram, three dollars and fifty cents ($3.50);
(b)  On each gram of other controlled substance sold by weight, or each portion of a gram, two hundred dollars ($200);
(c)  On each fifty (50) dosage units of a controlled substance that is not sold by weight, or portion thereof, two thousand dollars ($2,000); and
(d)  On a growing marijuana plant, seven hundred seventy-five dollars ($775) per plant. A credit of seven hundred seventy-five dollars ($775) shall be given for the payment of each illegal drug tax on a growing marijuana plant against payment of illegal drug taxes for possession of marijuana harvested from the growing marijuana plant, provided, no credit shall be given unless evidence of payment of illegal drug taxes on a growing marijuana plant is permanently affixed to the marijuana harvested from it.

Terms Used In Idaho Code 63-4203

  • 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
  • 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.
  • 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
    • (3)  For the purpose of calculating the illegal drug tax under this chapter, other than for growing marijuana plants, a quantity of controlled substance is measured by the weight of the substance, whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in a person’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
    (4)  For the purposes of article VII of the Idaho constitution, the illegal drug taxes imposed in this chapter shall not be held or construed to be a tax on property.