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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />166.1 Sec. 18. Minnesota Statutes 2022, section 297D.04, is amended to read: <br />166.2 297D.04 TAX PAYMENT REQUIRED FOR POSSESSION. <br />166.3 No tax obligor may possess any illegal cannabis or controlled substance upon <br />166.4 which a tax is imposed by section 297D.08 unless the tax has been paid on the <br />166.5 illegal cannabis or ear a controlled substance as evidenced by a stamp or other official <br />166.6 indicia. <br />166.7 EFFECTIVE DATE. This section is effective June 30, 2023. <br />166.8 Sec. 19. Minnesota Statutes 2022, section 297D.06, is amended to read: <br />166.9 297D.06 PHARMACEUTICALS. <br />166.10 Nothing in this chapter requires persons registered under chapter 151 or otherwise <br />166.11 lawfully in possession of illegal cannabis or a controlled substance to pay the tax <br />166.12 required under this chapter. <br />166.13 EFFECTIVE DATE. This section is effective June 30, 2023. <br />166.14 Sec. 20. Minnesota Statutes 2022, section 297D.07, is amended to read: <br />166.15 297D.07 MEASUREMENT. <br />166.16 For the purpose of calculating the tax under section 297D.08, a quantity of <br />166.17 illegal cannabis or other a controlled substance is measured by the weight of the substance <br />166.18 whether pure or impure or dilute, or by dosage units when the substance is not sold by <br />166.19 weight, in the tax obligor's possession. A quantity of a controlled substance is dilute if it <br />166.20 consists of a detectable quantity of pure controlled substance and any excipients or fillers. <br />166.21 EFFECTIVE DATE. This section is effective June 30, 2023. <br />166.22 Sec. 21. Minnesota Statutes 2022, section 297D.08, is amended to read: <br />166.23 297D.08 TAX RATE. <br />166.24 A tax is imposed on illegal cannabis and controlled substances as defined in <br />166.25 section 297D.01 at the following rates: <br />166.26 (1) on each gram of illegal cannabis, or each portion of a gram, $3.50; and <br />166.27 (2) on each gram of controlled substance, or portion of a gram, $200; or <br />166.28 (3) on each ten dosage units of a controlled substance that is not sold by weight, or <br />166.29 portion thereof, $400. <br />Article 2 Sec. 21. 166 <br />