Article 43 - MARIJUANA AND CONTROLLED SUBSTANCES TAX
- Section 77-4301 - Terms, defined
- Section 77-4302 - Possession by dealer; payment of tax required
- Section 77-4303 - Imposition of tax; rates
- Section 77-4304 - Stamps, labels, or other indicia; purchase; Tax Commissioner; duties
- Section 77-4305 - Tax; due and payable; when
- Section 77-4306 - Stamps, labels, or other indicia; affixed; when
- Section 77-4307 - Tax Commissioner; rules and regulations
- Section 77-4308 - Sections, how construed
- Section 77-4309 - Dealer; violations; penalties; statute of limitations
- Section 77-4310 - Tax Commissioner; assessment and collection of tax and penalties; duties
- Section 77-4310.01 - Tax proceeds; distribution
- Section 77-4310.02 - Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable
- Section 77-4310.03 - Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment
- Section 77-4311 - Tax determination; notice; requirements; jeopardy determination; effect
- Section 77-4312 - Jeopardy determination; petition for redetermination; procedure; deficiency; interest; seized property; sale; when; procedure; return of property; conditions; injunction; Tax Commissioner; powers
- Section 77-4313 - Injunction; suit prohibited
- Section 77-4314 - Tax and penalties; presumption; admissibility of evidence
- Section 77-4315 - Report; confidential; information; inadmissible; when
- Section 77-4316 - Tax Commissioner; powers; subpoena; enforcement