US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 42
                          ILLEGAL DRUG STAMP TAX ACT
    63-4204.  STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND
SOLD BY THE COMMISSION. (1) The commission shall adopt a uniform system of
providing, affixing and displaying official stamps, official labels, or other
official indicia for controlled substances on the possession of which an
illegal drug tax is imposed.
    (2)  In addition to any other prohibition against possession of a
controlled substance by Idaho law, no person subject to a tax imposed in this
chapter may possess a controlled substance, unless the tax has been paid as
evidenced by a stamp or other official indicia.
    (3)  Official stamps, labels, or other indicia to be affixed to all
controlled substances shall be purchased from the commission. The purchaser
shall pay one hundred percent (100%) of face value for each stamp, label, or
other indicia at the time of the purchase.