REVENUE AND TAXATION
ILLEGAL DRUG STAMP TAX ACT
63-4202. Definitions. As used in this chapter:
(1) "Commission" means the state tax commission.
(2) "Controlled substance" means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following quantities and in violation of Idaho law:
(a) More than forty-two and one-half (42 1/2) grams of marijuana; or
(b) One (1) or more growing marijuana plants; or
(c) Seven (7) or more grams of any other controlled substance sold by weight; or
(d) Ten (10) or more dosage units of any controlled substance which is not sold by weight.
(3) "Possess" or "possession" means, in addition to its ordinary meaning and tenses, to include hold, sell, manufacture, acquire, produce, purchase, ship, transport, transfer or import into Idaho.
[63-4202, added 1989, ch. 144, sec. 1, p. 349; am. 1990, ch. 179, sec. 2, p. 379; am. 1993, ch. 9, sec. 1, p. 27.]