2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT
Section 63-4203 - ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
(2) The tax hereby imposed is calculated at the following rates:
(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.
History:
[63-4203, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 3, p. 379; am. 1993, ch. 9, sec. 2, p. 27.]
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