Idaho Code
Idaho Code

Idaho Code § 63-4201 (2026)

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✓ current as of May 2026
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This chapter is known as the "Illegal Drug Tax Act."

Notes of Decisions
Cited in 6 cases, 1995–2009 · leading case: Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009).
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Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009). · cites it 3× “§§ 48-15-1 to -11 (2005); Idaho Code Ann. §§ 63-4201 to -4211 (2007) (as amended by 1990 Idaho Sess.”
Garcia v. State Tax Com'n of State of Id, 38 P.3d 1266 (Idaho 2002). · cites it 4× “The Idaho Illegal Drug Tax Act (I.C. §§ 63-4201 to -4211) imposes a tax on the illegal possession of more than minimal quantities of controlled substances.”
Henman v. State, 966 P.2d 49 (Idaho Ct. App. 1998). · cites it 4× “In separate counts, he alleged that prior to his conviction for trafficking he had already been "punished" for the same offense through assessment of a tax and the seizure of his personal property under Idaho's Illegal Drug Tax Act, I.C. §§ 63-4201 to 4211, and that his…”
State v. Armstrong, 904 P.2d 578 (Idaho Ct. App. 1995). · cites it 2× “§ 37-2732(e), and possession of a controlled substance without a drug tax stamp, I.C. § 63-4201. Armstrong claims that his sentence and the penalties for the drug tax stamp offense violate double jeopardy protections against multiple punishment for the same offense and, thus,…”
State v. Gett, 938 P.2d 1234 (Idaho 1997). · cites it 2× “On July 20, 1993, a “Notice of Jeopardy Assessment and Demand for Immediate Payment (Controlled Substance Tax)” (notice of jeopardy assessment) was entered by the Idaho State Tax Commission (Commission) against Gett pursuant to the Illegal Drug Stamp Tax Act, I.C. §§ 63-4201…”
Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee - Concurring/Dissenting (Tenn. 2009). “§ 48-15-1 through § 48-15-11 (2005)), Idaho ( Idaho Code Ann. § 63-4201 through § 63-4211 (2007)), Indiana ( Ind.”
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