Nothing in this chapter requires persons registered under chapter 151 or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this chapter.
1986 c 470 s 9
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.