Idaho Code
Idaho Code § 63-4207 (2026)
Civil penalty — Criminal penalty — Statute of limitations.
✓ current as of May 2026
Find cases:
SyfertCases citing this section
IClegislature.idaho.gov
Justiaon Justia
CornellLII Search
CasesGoogle Scholar
Civil penalty — Criminal penalty — Statute of limitations.
(1) Any person violating the provisions of this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by section 63-4203, Idaho Code. The penalty shall be collected as part of the tax.
(2) In addition to the tax penalty imposed, any person subject to the taxes imposed in this chapter distributing or possessing a controlled substance without affixing the appropriate stamps, labels, or other indicia is guilty of a criminal offense and, upon conviction, is punishable to the same extent as possession of the controlled substance is punishable as set out in section 37-2732, Idaho Code.
(3) Notwithstanding any other provision of the criminal laws of this state, an information, indictment, or complaint may be filed upon any criminal offense under this chapter within three (3) years after the commission of the offense.
Notes of Decisions
Cited in 5
cases, 1993–2003 · leading case: State v. Kluss, 867 P.2d 247 (Idaho Ct. App. 1993).
State v. Kluss, 867 P.2d 247 (Idaho Ct. App. 1993). “§ 37-2732(a)(l)(B); and possession of marijuana without a tax stamp, I.C. § 63-4207(2). Kluss appeals contending (1) that the district court erred in denying his motion to suppress evidence obtained through a search of his house, (2) that the court committed fundamental error by…”
Garcia v. State Tax Com'n of State of Id, 38 P.3d 1266 (Idaho 2002). “I.C. § 63-4207(1), (2). Garcia asserts that imposing the illegal drug tax on him after he had been convicted of possession in federal court violates the double jeopardy provision of the Idaho Constitution.”
State v. Luna, 880 P.2d 265 (Idaho Ct. App. 1994). “§ 37-2732(a)(1)(A); and failure to affix a drug tax *266 stamp, I.C. § 63-4207(2), I.C. § 37-2732(c). Prior to trial, Luna moved to suppress two items of evidence he expected the State to introduce: the cocaine seized from the car in which he was a passenger at the time of his…”
State v. Romero-Garcia, 75 P.3d 1209 (Idaho Ct. App. 2003). “I.C. § 63-4207(2). The Illegal Drug Tax Act, as discussed above, does not specifically indicate the mental state necessary for commission of this crime.”
State v. Guzman, 71 P.3d 468 (Idaho Ct. App. 2003). “I.C. §§ 63-4207(2), 37-2732(a)(l)(A), 37-2707(d).”
— Idaho Code § 63-4207(1) — 1 case
Garcia v. State Tax Com'n of State of Id, 38 P.3d 1266 (Idaho 2002). “I.C. § 63-4207(1), (2). Garcia asserts that imposing the illegal drug tax on him after he had been convicted of possession in federal court violates the double jeopardy provision of the Idaho Constitution.”
— Idaho Code § 63-4207(2) — 4 cases
State v. Kluss, 867 P.2d 247 (Idaho Ct. App. 1993). “§ 37-2732(a)(l)(B); and possession of marijuana without a tax stamp, I.C. § 63-4207(2). Kluss appeals contending (1) that the district court erred in denying his motion to suppress evidence obtained through a search of his house, (2) that the court committed fundamental error by…”
State v. Luna, 880 P.2d 265 (Idaho Ct. App. 1994). “§ 37-2732(a)(1)(A); and failure to affix a drug tax *266 stamp, I.C. § 63-4207(2), I.C. § 37-2732(c). Prior to trial, Luna moved to suppress two items of evidence he expected the State to introduce: the cocaine seized from the car in which he was a passenger at the time of his…”
State v. Romero-Garcia, 75 P.3d 1209 (Idaho Ct. App. 2003). “I.C. § 63-4207(2). The Illegal Drug Tax Act, as discussed above, does not specifically indicate the mental state necessary for commission of this crime.”
State v. Guzman, 71 P.3d 468 (Idaho Ct. App. 2003). “I.C. §§ 63-4207(2), 37-2732(a)(l)(A), 37-2707(d).”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.