59-19-107 - Commission to administer tax -- No criminal immunity for dealers.
59-19-107. Commission to administer tax -- No criminal immunity for dealers.
(1) The commission shall administer this chapter and may adopt rules necessary toenforce this chapter.
(2) Nothing in this chapter requires persons lawfully in possession of marihuana or acontrolled substance to pay the tax required under this chapter.
(3) Nothing in this chapter provides immunity of any kind for a dealer from criminalprosecution under Utah law.
Enacted by Chapter 246, 1988 General Session