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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />167.1 EFFECTIVE DATE. This section is effective June 30, 2023. <br />167.2 Sec. 22. Minnesota Statutes 2022, section 297D.085, is amended to read: <br />167.3 297D.085 CREDIT FOR PREVIOUSLY PAID TAXES. <br />167.4 If another state or local unit of government has previously assessed an excise tax on the <br />167.5 illegal cannabis or controlled substances, the taxpayer must pay the difference <br />167.6 between the tax due under section 297D.08 and the tax previously paid. If the tax previously <br />167.7 paid to the other state or local unit of government was equal to or greater than the tax due <br />167.8 under section 297D.08, no tax is due. The burden is on the taxpayer to show that an excise <br />167.9 tax on the illegal cannabis or controlled substances has been paid to another state <br />167.10 or local unit of government. <br />167.11 EFFECTIVE DATE. This section is effective June 30, 2023. <br />167.12 Sec. 23. Minnesota Statutes 2022, section 297D.09, subdivision 1 a, is amended to read: <br />167.13 Subd. 1 a. Criminal penalty; sale without affixed stamps. In addition to the tax penalty <br />167.14 imposed, a tax obligor distributing or possessing illegal cannabis or controlled <br />167.15 substances without affixing the appropriate stamps, labels, or other indicia is guilty of a <br />167.16 crime and, upon conviction, may be sentenced to imprisonment for not more than seven <br />167.17 years or to payment of a fine of not more than $14,000, or both. <br />167.18 EFFECTIVE DATE. This section is effective June 30, 2023. <br />167.19 Sec. 24. Minnesota Statutes 2022, section 297D.10, is amended to read: <br />167.20 297D.10 STAMP PRICE. <br />167.21 Official stamps, labels, or other indicia to be affixed to all illegal cannabis or <br />167.22 controlled substances shall be purchased from the commissioner. The purchaser shall pay <br />167.23 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. <br />167.24 EFFECTIVE DATE. This section is effective June 30, 2023. <br />167.25 Sec. 25. Minnesota Statutes 2022, section 297D.11, is amended to read: <br />167.26 297D.11 PAYMENT DUE. <br />167.27 Subdivision 1. Stamps affixed. When a tax obligor purchases, acquires, transports, or <br />167.28 imports into this state illegal cannabis or controlled substances on which a tax is <br />167.29 imposed by section 297D.08, and if the indicia evidencing the payment of the tax have not <br />167.3o already been affixed, the tax obligor shall have them permanently affixed on the <br />Article 2 Sec. 25. 167 <br />