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.