Chapter 49
Controlled Substances Taxation Act

Index of Sections

§ 44-49-1. Short title.

§ 44-49-2. Definitions.

§ 44-49-3. Administration.

§ 44-49-4. Rules.

§ 44-49-5. Tax payment required for possession.

§ 44-49-6. No immunity.

§ 44-49-7. Pharmaceuticals.

§ 44-49-8. Measurement.

§ 44-49-9. Tax rate.

§ 44-49-9.1. Imposition of tax, interest and liens.

§ 44-49-10. Penalties — Criminal provisions.

§ 44-49-11. Stamp price.

§ 44-49-12. Payment due.

§ 44-49-13. Injunction prohibited — Burden of proof.

§ 44-49-13.1. Hearings by tax administrator on application, appeals.

§ 44-49-14. Confidential nature of information.

§ 44-49-15. Investigatory powers.

§ 44-49-16. Abatement.