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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />165.1 Sec. 16. Minnesota Statutes 2022, section 297A.99, is amended by adding a subdivision <br />165.2 to read: <br />165.3 Subd. 4a. Cannabis local tax prohibited. A political subdivision of this state is <br />165.4 prohibited from imposing a tax under this section solely on the sale of taxable cannabis <br />165.5 products as defined under section 295.81, subdivision 1, paragraph (q). <br />165.6 EFFECTIVE DATE. This section is effective the day following final enactment. <br />165.7 Sec. 17. Minnesota Statutes 2022, section 297D.01, is amended to read: <br />165.8 297D.01 DEFINITIONS. <br />165.9 Subdivision 1. Illegal cannabis. " " "Illegal cannabis" means any <br />165.10 taxable cannabis product as defined in section 295.81, subdivision 1, paragraph <br />165.11 (q), whether real or counterfeit, as defiiied iN see er ' -1 0I , s t. d v that is held, <br />165.12 possessed, transported, transferred, sold, or offered to be sold in violation of chapter 342 <br />165.13 or Minnesota criminal laws. <br />165.14 Subd. 2. Controlled substance. "Controlled substance" means any drug or substance, <br />165.15 whether real or counterfeit, as defined in section 152.01, subdivision 4, that is held, possessed, <br />165.16 transported, transferred, sold, or offered to be sold in violation of Minnesota laws. "Controlled <br />165.17 substance" does not include illegal cannabis. <br />165.18 Subd. 3. Tax obligor or obligor. "Tax obligor" or "obligor" means a person who in <br />165.19 violation of Minnesota law manufactures, produces, ships, transports, or imports into <br />165.20 Minnesota or in any manner acquires or possesses more than 42-1 /2 grams of <br />165.21 illegal cannabis, or seven or more grams of any controlled substance, or ten or more dosage <br />165.22 units of any controlled substance which is not sold by weight. A quantity of illegal <br />165.23 cannabis or other controlled substance is measured by the weight of the substance whether <br />165.24 pure or impure or dilute, or by dosage units when the substance is not sold by weight, in <br />165.25 the tax obligor's possession. A quantity of a controlled substance is dilute if it consists of a <br />165.26 detectable quantity of pure controlled substance and any excipients or fillers. <br />165.27 Subd. 4. Commissioner. "Commissioner" means the commissioner of revenue. <br />165.28 EFFECTIVE DATE. This section is effective June 30, 2023. <br />Article 2 Sec. 17. 165 <br />