Revenue and Taxation
Illegal Drug Stamp Tax Act
Section 102
Definitions.
     59-19-102.   Definitions.
     As used in this chapter:
     (1) "Controlled substance" means any drug or substance, whether real or counterfeit, as defined in Section 58-37-2, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Utah laws. It does not include marihuana.
     (2) "Dealer" means a person who, in violation of Utah law, manufactures, produces, ships, transports, or imports into Utah or in any manner acquires or possesses more than 42-1/2 grams of marihuana, or seven or more grams of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight.
     (3) "Marihuana" means any marihuana, whether real or counterfeit, as defined in Section 58-37-2, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Utah laws.

Enacted by Chapter 246, 1988 General Session
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