Article 52 - MARIJUANA AND CONTROLLED SUBSTANCES
- Section 79-5201 - Taxation of marijuana and controlled substances; definitions
- Section 79-5202 - Same; imposition of tax; rates; measurement
- Section 79-5203 - Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations
- Section 79-5204 - Same; evidence of payment required; purchase of stamps; validity; tax payable, when
- Section 79-5205 - Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure
- Section 79-5206 - Same; report and return confidential
- Section 79-5207 - Same; examination of records by director; subpoenas
- Section 79-5208 - Same; tax and criminal penalties for violation of act
- Section 79-5209 - Same; no immunity from criminal prosecution
- Section 79-5210 - Same; certain persons not required to pay tax
- Section 79-5211 - Same; disposition of revenue
- Section 79-5212 - Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms