No tax obligor may possess any marijuana or controlled substance upon which a tax is imposed by section 297D.08 unless the tax has been paid on the marijuana or other controlled substance as evidenced by a stamp or other official indicia.
1986 c 470 s 7; 1991 c 291 art 9 s 33
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297D — Marijuana And Controlled Substance Taxation
Section 297D.01 — Definitions.
Section 297D.02 — Administration.
Section 297D.04 — Tax Payment Required For Possession.
Section 297D.05 — No Immunity.
Section 297D.06 — Pharmaceuticals.
Section 297D.07 — Measurement.
Section 297D.085 — Credit For Previously Paid Taxes.
Section 297D.09 — Penalties; Criminal Provisions.
Section 297D.10 — Stamp Price.
Section 297D.11 — Payment Due.