Idaho Statutes Title 63. Revenue and Taxation § 63-4202. Definitions

(1) “Commission” means the state tax commission.

(2) “Controlled substance” means the entire amount of any drug or substance, whether real or counterfeit, as defined in section 37-2701, Idaho Code, when possessed in the following quantities and in violation of Idaho law:

(3) “Possess” or “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.