US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 42
                          ILLEGAL DRUG STAMP TAX ACT
    63-4203.  ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
(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.
    (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.