TITLE 63 REVENUE AND TAXATION

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.