Idaho Code
Idaho Code § 63-4205 (2026)
Stamps to be affixed to controlled substances.
✓ current as of May 2026
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Stamps to be affixed to controlled substances.
(1) When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and shall permanently affix the official indicia on the controlled substance evidencing the payment of the tax required under this chapter. No stamp or other official indicia may be used more than once.
(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.
Notes of Decisions
Cited in 16
cases, 1992–2011 · leading case: State v. Gallegos, 821 P.2d 949 (Idaho 1992).
State v. Gallegos, 821 P.2d 949 (Idaho 1992). “CONVICTION FOR FAILURE TO AFFIX A DRUG STAMP The appellant, Jaime Gallegos, was convicted of failure to affix a drug stamp, a violation of I.C. §§ 63-4205 and 4206(2). He was sentenced to a minimum term of three years.”
State v. Romero-Garcia, 75 P.3d 1209 (Idaho Ct. App. 2003). “§§ 37-2732B(a)(2)(A), 37-2732B(c), 18-204, and aiding and abetting the failure to affix drug tax stamps, I.C. §§ 63-4205(1), 63-4207(2), 18-204. On appeal, Romero-Garcia argues that the state committed prosecutorial misconduct in closing argument, requiring reversal of his…”
Garcia v. State Tax Com'n of State of Id, 38 P.3d 1266 (Idaho 2002). “I.C. § 63-4205(1). Persons violating the law are subject to a civil penalty of 100% of the tax, collected as part of the tax, as well as to criminal penalties.”
State v. Martinez, 34 P.3d 1119 (Idaho Ct. App. 2001). “§ 37-2732(a)(3)(B), one count of failure to affix a tax stamp, I.C. §§ 63-4205, -4207, and one count of manufacture, delivery or possession with the intent to manufacture a controlled substance where children are present, I.”
State v. Cada, 923 P.2d 469 (Idaho Ct. App. 1996). “§ 37-2732(B)(a)(l)(C), and failure to affix drug tax stamps, I.C. §§ 63-4205(1), 63-4207(2). The district court, however, suppressed evidence obtained during the night entries and dming execution of the search warrant.”
State v. Martinez, 925 P.2d 1125 (Idaho Ct. App. 1996). “§ 37-2732(a)(1)(B), and with failure to purchase a drug tax stamp, I.C. § 63-4205, -4207. He filed a motion to suppress the evidence found in the search of his vehicle, arguing that' his detention and the warrantless search violated the Fourth Amendment to the United States…”
State v. Newman, 860 P.2d 618 (Idaho 1993). “§ 37-2732(e); and one count of failure to affix tax stamps, labels or other indicia on a controlled substance, I.C. §§ 63-4205 and 63-4207. Charges were also filed against Tina Newman, and the cases were consolidated.”
Rios-Lopez v. State, 160 P.3d 1275 (Idaho Ct. App. 2007). “§ 37-2732B(a)(4)(A), and two counts of failure to affix illegal drug tax stamps, I.C. §§ 63-4205(1), 63 — 4207(2). For trafficking, Rios-Lopez was sentenced to ten-year terms of imprisonment, with minimum periods of confinement of five years.”
State v. Chacon, 186 P.3d 670 (Idaho Ct. App. 2008). “§§ 18-1701, 37-2732(a)(1)(A), 37-2732(f) and 37-2732B (a)(4)(C), and one count of failure to affix a tax stamp in violation of I.C. §§ 63-4205, 63-4207. 1 At trial, the state offered testimony by the confidential informant that Chacon set up the final drug purchase during a…”
State v. Guzman, 71 P.3d 468 (Idaho Ct. App. 2003). “BACKGROUND Guzman was charged with two counts of trafficking in methamphetamine or amphetamine, Idaho Code § 37 -2732B(a)(4)(A), and two counts of failure to affix an illegal drug tax stamp, I.C. §§ 63-4205, -4207. One of the prosecution witnesses was J.”
State v. Dice, 887 P.2d 1102 (Idaho Ct. App. 1994). “' §§ 63-4205 and 63-4207. Prior to his trial, Dice sought to have certain statements and the marijuana suppressed on the grounds that Dice “was seized by the officers of the Idaho Bureau of Narcotics without probable cause and subjected to interrogation and a non-consensual…”
State v. Ybarra, 830 P.2d 522 (Idaho Ct. App. 1992). “§ 37-2732; Counts V through XX, failure to affix drug stamps, I.C. §§ 63-4205 and -4206; Count XXI, conspiracy to possess a controlled substance with the intent to deliver, I.”
— Idaho Code § 63-4205(1) — 4 cases
State v. Romero-Garcia, 75 P.3d 1209 (Idaho Ct. App. 2003). “§§ 37-2732B(a)(2)(A), 37-2732B(c), 18-204, and aiding and abetting the failure to affix drug tax stamps, I.C. §§ 63-4205(1), 63-4207(2), 18-204. On appeal, Romero-Garcia argues that the state committed prosecutorial misconduct in closing argument, requiring reversal of his…”
Garcia v. State Tax Com'n of State of Id, 38 P.3d 1266 (Idaho 2002). “I.C. § 63-4205(1). Persons violating the law are subject to a civil penalty of 100% of the tax, collected as part of the tax, as well as to criminal penalties.”
State v. Cada, 923 P.2d 469 (Idaho Ct. App. 1996). “§ 37-2732(B)(a)(l)(C), and failure to affix drug tax stamps, I.C. §§ 63-4205(1), 63-4207(2). The district court, however, suppressed evidence obtained during the night entries and dming execution of the search warrant.”
Rios-Lopez v. State, 160 P.3d 1275 (Idaho Ct. App. 2007). “§ 37-2732B(a)(4)(A), and two counts of failure to affix illegal drug tax stamps, I.C. §§ 63-4205(1), 63 — 4207(2). For trafficking, Rios-Lopez was sentenced to ten-year terms of imprisonment, with minimum periods of confinement of five years.”
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