CHAPTER 42 ILLEGAL DRUG STAMP TAX ACT
- 63-4201 SHORT TITLE.
- 63-4202 DEFINITIONS.
- 63-4203 ILLEGAL DRUG TAX IMPOSED ON POSSESSION OF CONTROLLED SUBSTANCES.
- 63-4204 STAMPS, EVIDENCING TAX PAID TO BE DISPLAYED, AND PROVIDED AND SOLD BY THE COMMISSION.
- 63-4205 STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.
- 63-4206 CONFIDENTIALITY OF STAMP PURCHASES AND REDETERMINATION -- IMMUNITY FROM PROSECUTION -- PENALTY FOR DISCLOSURE.
- 63-4207 CIVIL PENALTY -- CRIMINAL PENALTY -- STATUTE OF LIMITATIONS.
- 63-4208 COMMISSION TO ADMINISTER TAX -- JEOPARDY ASSESSMENT -- INAPPLICABILITY OF HOMESTEAD EXEMPTION -- BURDEN OF PROOF -- OTHER SECTIONS APPLICABLE.
- 63-4209 DISTRIBUTION OF TAX REVENUES.
- 63-4210 LAWFUL POSSESSION.
- 63-4211 THIRD PARTY AND EXEMPTION CLAIMS -- ACTIONS AGAINST STATE OF IDAHO.