2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 42 - ILLEGAL DRUG STAMP TAX ACT
Section 63-4205 - STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.
(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.
(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.
History:
[63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.]
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