[Page 367]Idaho state laws concerning illegal drugs and controlled substances are documented in the state's Uniform Controlled Substances Act, ID Code Title 37, Chapter 27. Controlled substances include drugs, substances, and immediate precursor ingredients in Schedules I-V. Mandatory minimum sentences for manufacturing, delivering, bringing into the state, or possessing a controlled substance include prison terms and fines, with penalties doubled on the second conviction. In lieu of part or all of a jail sentence, the court may offer the opportunity to complete a self-paid licensed drug rehabilitation program.

Idaho is one of the few states to have a legally mandated illegal drug tax stamp, whereby individuals are required to purchase and affix a tax stamp to a package of illegal drugs at the rate of $3.50 ...