Chapter 372A - Tax on Controlled Substances
- 372A.010 - Definitions.
- 372A.020 - “Controlled substance” defined.
- 372A.030 - “Marijuana” defined.
- 372A.040 - “Sell” defined.
- 372A.050 - Department to adopt regulations.
- 372A.060 - Applicability of chapter; no immunity from criminal prosecution.
- 372A.070 - Registration with Department as dealer; payment and calculation of tax; identifying information in tax return; civil penalty; action for enforcement.
- 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.
- 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold.
- 372A.100 - Destruction of spoiled or unusable revenue stamps.
- 372A.110 - Deposit and allocation of taxes, fees and penalties collected.
- 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.