| Stamp |  |
| State Code | §63-4203 |
| Tax Rate | $3.50/gram $775/plant |
| Penalty for Nonpayment (Civil and Criminal ) | 200% of tax and punishment for tax evasion to the same extent as poss. of marijuana |
| Additional Information | |
| Tax found to violate protection against self-incrimination in State of Idaho v. Smith, 120 Idaho 77. Purchase of stamp must now remain confidential. | |
