Excise Tax on Marijuana and Controlled Substances (§§ 48-15-1 — 48-15-11)
Chapter 14 - Grants and Special Revenue Disbursements (§§ 48-14-1 — 48-14-4) Chapter 16 - Tax Amnesty Program (§§ 48-16-1 — 48-16-12)
Section 48-15-1 - No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized.Section 48-15-2 - Definitions.Section 48-15-3 - Imposition of Tax.Section 48-15-4 - Exemption.Section 48-15-5 - Calculation of Tax.Section 48-15-6 - Tax Rates.Section 48-15-7 - Time of Payment of Tax; Report Forms.Section 48-15-8 - Enforcement and Administration of Chapter.Section 48-15-9 - Assessment and Collection of Tax.Section 48-15-10 - Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized.Section 48-15-11 - Forfeiture Law Not Superseded by Chapter.