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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64K CONTROLLED SUBSTANCES TAX

Section 1 - Definitions

Section 2 - Enforcement of chapter; collection of taxes

Section 3 - Rules and regulations; uniform stamp or other indicia

Section 4 - Possession prohibited unless tax paid

Section 5 - Immunity from criminal prosecution

Section 6 - Lawful possession not taxable

Section 7 - Measurement of controlled substances for calculation of taxes

Section 8 - Tax rates

Section 9 - Penalty for violations

Section 10 - Purchase of official stamps or other indicia

Section 11 - Placement of stamps upon purchase or acquisition of controlled substances

Section 12 - Assessment of taxes; notice

Section 13 - Confidentiality of information in reports or returns required by chapter

Section 14 - Examination of books, records, etc. to determine tax liability under chapter; subpoenas