Part 423 - Cannabis Purchaser Excise Tax

SectionName
423
Table of Contents
423.100Nature of the Tax
423.105Definitions
423.110Tax Imposed
423.115Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
423.120Collection of Tax
423.125Tax Collected as a Debt Owed the State
423.130Return and Payment of Tax by Cannabis Retailer
423.135Registration of Cannabis Retailers
423.140Revocation of Certificate of Registration
423.145Books and Records
423.150Arrest; Search and Seizure Without a Warrant
423.155
​Seizure and Forfeiture
423.160​Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures
423.165
​Violations and Penalties; Interest
423.170​Cannabis Retailers; Purchase and Possession of Cannabis
423.175 ​Administration and Enforcement