(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.

Terms Used In Idaho Code 63-4205

  • Commission: means the state tax commission. See Idaho Code 63-4202
  • 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
  • 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
  • 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
    • (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 under this chapter.