Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
- 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- Section 48-15-11 - Forfeiture law not superseded by chapter