CONTROLLED SUBSTANCES TAX
- Section 372A.060 - Applicability; no immunity from criminal prosecution
- Section 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
- Section 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
- Section 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold
- Section 372A.100 - Destruction of spoiled or unusable revenue stamps
- Section 372A.110 - Deposit and allocation of taxes, fees and penalties collected
- Section 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance
- Section 372A.130 - Action to enjoin assessment or collection of tax, interest or penalty barred