Marijuana and Controlled Substances | Midpage

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Kansas Statutes

Article 52

Marijuana and Controlled Substances

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