Official stamps, labels, or other indicia to be affixed to all marijuana or controlled substances shall be purchased from the commissioner. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase.
1986 c 470 s 13; 1987 c 268 art 17 s 38
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.