Article 25 - THE MARIJUANA AND CONTROLLED SUBSTANCE TAX ACT
- Section 12-21-5010 - Short title
- Section 12-21-5020 - Definitions
- Section 12-21-5030 - Department to administer article, collect taxes; dealers not required to give identifying information
- Section 12-21-5040 - Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances
- Section 12-21-5050 - Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid
- Section 12-21-5060 - Article not provide immunity from criminal prosecution
- Section 12-21-5070 - Person lawfully in possession not required to pay tax
- Section 12-21-5080 - Quantity measured by weight or dosage; diluted quantities
- Section 12-21-5090 - Tax imposed; rate
- Section 12-21-6000 - Violation is misdemeanor; imprisonment, fine, civil penalty
- Section 12-21-6010 - Stamps, labels or other indicia to be purchased from department at face value
- Section 12-21-6020 - Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession
- Section 12-21-6030 - Assessment for dealer not possessing valid indicia is jeopardy assessment
- Section 12-21-6040 - Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties
- Section 12-21-6050 - Tax proceeds credited to general fund of state