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Revenue and Taxation | |
Illegal Drug Stamp Tax Act | |
Section 104 | Stamps evidencing tax paid to be provided and sold by the commission. |
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59-19-104. Stamps evidencing tax paid to be provided and sold by the commission. (1) The commission shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marihuana and controlled substances on which a tax is imposed. (2) A dealer may not possess any marihuana or controlled substance upon which a tax is imposed by this chapter, unless the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or other official indicia. (3) Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the commission. The purchaser shall pay 100% of face value for each stamp, label, or other indicia at the time of the purchase.
Enacted by Chapter 246, 1988 General Session |
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