Idaho Statute 63-42

Great Debates
1

I found this in the Library at school and bought Two Tax Stamps.

It is a tax law written in the 1990’s that defines the word possession and legalizes illegals drugs if the tax has been paid.

I spoke with a local attorney who told me the law is a novelty because “no one pays the tax upfront.”

The Local ACLU laughed and told me the Tax Stamp is for collection.

So, I purchased two stamps. According to this law I can carry up to 42.5g of “Harvested Marijuana” in each stamped bag.

The way the state law reads, All Controlled Substance Acts fall under the control of Tax Commission jurisdiction.

http://www.le.state.ut.us/~code/TITLE59/59_13.htm

and:

http://www3.state.id.us/idstat/TOC/63042KTOC.html

This may be helpful to the Marc Emery case. The Feds will certainly attack him on the Tax Charges (from the alleged money he has made) because they cannot legally extradite him for much else.

It is a bit like the Church Pastor bangin’ the music minister’s wife and preaching on Adultery for the next sermon.

It also shows the world that the U.S. Drug Lords are not willing to abide by their own State of Federal Laws, and will silence any who threaten them.

Any other Ideas?

2

It sets out a taxation scheme for illegal drugs. This is not the same as legalizing illegal drugs.

3

As I understand it, if you are busted they can take your stash (I love using words like ‘stash!’) and then tax you for the privilege. So no, I do not think you are legal.

Still, what do the stamps look like? How much do they cost and where do you get them?

4

You are aware that you are required to pay tax on all income, even illegal income? If I make $1,000,000 a year selling cocaine, I still have to declare that million on my income tax form, otherwise I’m guilty of tax evasion in addition to drug trafficing. Illegal income is still taxable. Of course, if you write “Cocaine Smuggler” as your profession on your 1040 the IRS might forward it over to the DEA.

5

Other states have similar laws as well.

6

I’m not sure, but I think they can’t actually do that, as it would violate your right not to incriminate yourself. They mandate a report of your employment, after all.
http://www.irs.gov/businesses/small/article/0,,id=106507,00.html
Doesn’t help much. Most of the rest of what I find is tax-evader websites. Still looking. I could swear I remember it from a legit source, though.

7

An amusing concept, but unfounded.

8

You can report your drug smuggling profits as “other income” without stating the source.

9

Looks like that’s what I’m remembering, after further searches.

10

The Master speaks.

11

But you need not report it as “embezzled or other illegal income”. Just call it “other income”, and pay taxes on it.

12

From the Kansas Department of Revenue (Kansas has a similar statute):

http://www.ksrevenue.org/faqs-abcdrugtax.htm

Good reading from the state of Kentucky on the subject:

http://dpa.state.ky.us/library/advocate/nov02/tax.html
*
And see*, Dept. of Rev. v. Kurth Ranch (Montana’s assessment of marijauna tax was barred by the Double jeopardy clause after defendants were convicted of possession).

13

Oh yeah, and this:

http://www.le.state.ut.us/~code/TITLE59/htm/59_13008.htm (Emphasis added).

This provision of the Idaho statute creates a Barber of Seville* problem:

http://www3.state.id.us/cgi-bin/newidst?sctid=630420010.K

If the stamp legalizes possession, then you don’t need it.

*Barber Paradox

Suppose that the barber of Seville shaves all of the men of Seville, except those who shave themselves. Does the barber shave himself?

If he does shave himself, he is not to be shaved by the barber, that is, himself. If he doesn’t, he should be shaved by the barber. So, he both does and does not shave himself.

http://www.scottcrocheron.com/paradox.htm

14

Most of the questions you have all raised are the same things I attempted to ask to the ACLU and a local attorney.

I was told that the law is not interpreted as it is written.

It clearly states in Utah 59-19-104 (2) that a “Dealer may not possess any marihuana or controlled substance upon which a tax is imposed by this chapter, UNLESS the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or other official indicia.”

59-19-105
Likewise, there is no criminal immunity from prosecution of a member of the State Tax Commission reveals the identity of a purchaser of the State’s Official Seal or Tax Stamp. The fines are minimum $100 and a potential five year sentence.
Make sure and read this. I was assured by the Tax Agent (who wore a Mona Lisa Smile on her face) that Identity is absolutely guaranteed. (Having worked around Tax authority, it is obvious they are not friendly toward Law Enforcement unless they are collecting a tax bill)
Now that does not mean you slap the Tax Stamp on your sack at their counter…

The people who were in power at the time of this passage are most assuredly late night law clerks smokin’ bubblers in the Governor’s office after closing.

We, meaning the stoners around my town, have decided that buying the stamps and affixing them will cover half of the charges, (in Utah it covers two-thirds of the charges) and the only way we can bring this forward is to Cover our butts (or roaches) as we go. If we can challenge and overcome half the law, we can overcome all this bullshit…

and you are correct, buying the tax stamp only saves you from the taxing side. I am reminding people to look at the way the law is worded. I start my search of the Legislative minutes concerning these bills next week to verify what all the hubb-bubb was about at the time they voted and signed these into law…

And keep looking the Self-incrimination Statutes. If we can find something to hang a hat on, by golly the Next BIG SMOKE FEST can be held in the city park downtown from the Statehouse…

And so if it is double jepoardy to bust you for tax evasion under possession laws in Montana, what happens if you buy their Tax Stamp beforehand? Do you get busted? (Montana has relaxed some of their laws recently, I have been told.)

Finally, I view Law in its context, which means I want to know how words are being defined and then how they are applied. Splitting hairs in the Courtroom is how attorneys make their point. These two laws clearly spell out your ability to Possess Illegal Drugs if the Tax has been paid.

Idaho Statute 63-4202
So yes, you are correct, my mistake. Illegal Drugs are not made legal, but “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…
and paying the tax makes it legal to possess…

Can you see the paradox between this and the Boston Tea Party?

15

They are green, with the “Great Seal of the State” in the background, I have purchased the 300th stamp since 1990,

the Header on the top of the Stamp says, “MARIJUANA” in bold letters.

The next line is a tax register number#

The next line is the Quantity being paid for. The minimum is 42.5g, the maximum is as much MJ as you intend to possess.

the next line is the dollar amount $ you paid for. the rate is 3.50 per g.

the next line is the tax agent who issued the stamp.

the next line is the tax agent who approved the sale.

And I did not have to give any personal information. Mickey Mouse bought the one I have.

16

No, double jeopardy onlu protects you from successive prosecutions for the same offense.

17

Here is a link to pictures of Arizona’s pot tax stamps:
http://www.druglibrary.org/schaffer/hemp/general/aztaxstamps.htm

and here are some other marijuana tax stamps:

http://images.google.com/images?q=tax%20stamps%20marijuana&hl=en&hs=AJE&lr=&safe=off&client=firefox-a&rls=org.mozilla:en-US:official&sa=N&tab=wi

18

Is that the out used for the Law? The Barber Paradox?

I am a simple person, and I am convinced that there is something simple in the tax law that can be used to sacrifice the Sacred Cow of the Religious Fascist.

I can also say that I am economically disadvantaged in Today’s Idaho. All the “LEGAL MARIJUANA MONEY” in California is coming to Idaho. Property values here are the lowest in the West and people with “DEEP POCKETS” are moving up here and snapping up property. I am not talking about a few "well-to-do Master’s Degree w/PH.D, I am talkin’ about EVERY STINKIN’ PERSON MOVING!
High Tech money disappeared when the Govt. tried to sue Microsoft. (the day the lawsuit was filed by the DOJ, the stock market peaked, 2000), so the idea the high tech is pickin’ up is a lie told by all the little robots. The local public or church official here is only lying when their lips are moving.
Well, I hope the people moving in take advantage of this place. I have always enjoyed it here. It is the perfect Latitude/Longitude for growing pot, with LOOONG DAYS, and short periods of darkness at planting and LOOONG NIGHTS with short periods of light at harvest.
Not that anyone up here would do anything illegal?

19

I can think of no other collectable more certain to gain value over the fifty years than these tax stamps. Buy some, stick them in the safe deposit box and will them to your kids.

They are cheap, they are rare and they are something people will want to collect.

20