Chapter 70
Cannabis Tax

Index of Sections

§ 44-70-1. Definitions.

§ 44-70-2. State cannabis excise tax — Rate — Payment.

§ 44-70-3. Local cannabis excise tax.

§ 44-70-4. Exemptions.

§ 44-70-5. Application of tax revenue.

§ 44-70-6. Rates of taxation.

§ 44-70-7. Returns.

§ 44-70-8. Sale of contraband products prohibited.

§ 44-70-9. Recordkeeping.

§ 44-70-10. Inspections and investigations.

§ 44-70-11. Suspension or revocation of license.

§ 44-70-12. Seizure and destruction.

§ 44-70-13. Penalties.

§ 44-70-14. Claim for refund.

§ 44-70-15. Hearings and appeals.

§ 44-70-16. Disclosure of confidential information.

§ 44-70-17. Transfer of revenue.

§ 44-70-18. Rules and regulations.

§ 44-70-19. Severability.