| << Previous Section (59-19-104) | Next Section (59-19-106) >> |
Revenue and Taxation | |
Illegal Drug Stamp Tax Act | |
Section 105 | Stamps to be affixed to marihuana and controlled substance -- Anonymity provided when purchasing stamps -- Collection and distribution of tax -- Property in kind. |
|
59-19-105. Stamps to be affixed to marihuana and controlled substance --
Anonymity provided when purchasing stamps -- Collection and distribution of tax --
Property in kind. (1) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances, the dealer shall permanently affix the official indicia on the marihuana or controlled substances evidencing the payment of the tax required under this chapter. A stamp or other official indicia may not be used more than once. (2) Taxes imposed upon marihuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer. (3) Payments required by this chapter shall be made to the commission on forms provided by the commission. (4) (a) A dealer is not required to give the dealer's name, address, Social Security number, or other identifying information on the form. (b) The commission or its employees may not reveal any facts contained in any report, form, or return required by this chapter or any information obtained from a dealer. (c) None of the information contained in a report, form, or return or otherwise obtained from a dealer in connection with this section may be used against the dealer in any criminal proceeding unless it is independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return. This Subsection (4)(c) supersedes any provision to the contrary. (d) A person who discloses information in violation of this Subsection (4) is guilty of a class A misdemeanor. (5) This section does not prohibit the commission from publishing statistics that do not disclose the identity of a dealer or the actual contents of any reports, forms, or returns. (6) (a) The commission shall collect all taxes imposed under this chapter. Amounts collected under this chapter, whether characterized as taxes, interest, or penalties, shall be deposited in the Drug Stamp Tax Fund as a dedicated credit and shall be applied and distributed under Section 63J-1-104 of the Budgetary Procedures Act as follows: (i) 40% to the commission for administrative costs of recovery; and (ii) 60% to the law enforcement agency conducting the controlled substance investigation, to be used and applied by the agency in the continued enforcement of controlled substance laws. (b) If there is more than one participating law enforcement agency, the 60% under Subsection (6)(a)(ii) shall be divided equitably and distributed among the agencies by the administrative law judge conducting the hearing to determine taxpayer liability. The distribution shall be based upon the extent of agency participation as appears from evidence submitted by each agency relative to actual time and expense incurred in the investigation. (c) If no law enforcement agency is involved in the collection of a specific amount under this chapter, the entire amount collected shall be applied under Subsection (6)(a)(i) to administrative costs of recovery. (7) (a) If property in kind obtained from the taxpayer is of use or benefit to the commission in the enforcement of this chapter or is of use or benefit to the participating law enforcement agency in the continued enforcement of controlled substance laws, either the commission or the law enforcement agency may apply to the administrative law judge for the award of the property. If the administrative law judge finds the property is of use or benefit
either to the commission or the law enforcement agency, the property shall be awarded
accordingly.
Amended by Chapter 183, 2009 General Session |
| << Previous Section (59-19-104) | Next Section (59-19-106) >> |