79-5202. Same; imposition of tax; rates; measurement. (a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates:
(1) On each gram of marijuana, or each portion of a gram, $3.50;
(2) on each gram of a wet domestic marijuana plant, $.40;
(3) on each gram of a dry domestic marijuana plant, $.90;
(4) on each gram of controlled substance, or portion of a gram, $200; and
(5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
(b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance.
History: L. 1987, ch. 366, § 2; L. 1990, ch. 359, § 2; July 1.
Structure Kansas Statutes
Article 52 - Marijuana And Controlled Substances
79-5201 Taxation of marijuana and controlled substances; definitions.
79-5202 Same; imposition of tax; rates; measurement.
79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
79-5206 Same; report and return confidential.
79-5207 Same; examination of records by director; subpoenas.
79-5208 Same; tax and criminal penalties for violation of act.
79-5209 Same; no immunity from criminal prosecution.
79-5210 Same; certain persons not required to pay tax.