63-4202 — DEFINITIONS
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TITLE 63
REVENUE AND TAXATION
CHAPTER 42
ILLEGAL DRUG STAMP TAX ACT
63-4202. DEFINITIONS. As used in this chapter:
(1) "Commission" means the state tax commission.
(2) "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:
(a) More than forty-two and one-half (42 1/2) grams of marijuana; or
(b) One (1) or more growing marijuana plants; or
(c) Seven (7) or more grams of any other controlled substance sold by
weight; or
(d) Ten (10) or more dosage units of any controlled substance which is
not sold by weight.
(3) "Possess" or "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.