Marijuana And Controlled Substances

  1. Law
  2. Kansas Statutes
  3. Taxation
  4. Marijuana And Controlled Substances

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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

Same; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.