Now, most people believe, Marijuana is illegal but, its a little strange that, they would tax it! Funny? Well, check each state (state statues NOT federal law) and you'll find, that even if it was criminalize, the stamps show it is a COMMERICALIZED TRANSACTION and it it weren't, then, they wouldn't tax it...
Would they? Well, lets take a look at the Marijuana Tax Act of 1937..
http://en.wikipedia.org/wiki/Marihuana_Tax_Act_of_1937
This is a federal MANDATE not, a state manifesto. So, the states decided, they wanted to 'raise revenue'. Let's take a look at the states in which, still provide (at this time) stamps and their statues, for raising revenue...
Alabama
Statue: §40-17A
No Image (Georgia)
Statue: §48-15
Tax Rate: $3.50/gram
Penalized For Nonpayment (Civil & Criminal): Misdemeanor
Idaho
Statue: §63-4203
Tax Rate: $3.50/gram or $775/planet
Penalized (Criminal & Civil) 200% of tax and punishment for tax evasion to the same extent as poss of marijuana.
Additional Info:
Tax found to violate protection against self-incrimination in State of Idaho v. Smith, 120 Idaho 77. Purchase of stamp must now remain confidential.
Additional Info:
Would they? Well, lets take a look at the Marijuana Tax Act of 1937..
http://en.wikipedia.org/wiki/Marihuana_Tax_Act_of_1937
This is a federal MANDATE not, a state manifesto. So, the states decided, they wanted to 'raise revenue'. Let's take a look at the states in which, still provide (at this time) stamps and their statues, for raising revenue...
Alabama
Statue: §40-17A
Tax Rate: $3.50/gram if owner possesses 42.5 grams or more
Penalized for Nonpayment: (Civil & Criminal) 200% of Tax Class C Felony
Additional Info: Tax withstood constitutional challenge in 1991 on the grounds of self-incrimination in Briney v. State Department of Revenue, 594 So. 2d 120.
Tax withstood constitutional challenge in 1994 on the grounds of double jeopardy in Milner v. State, 658 So. 2d 500.
Connecticut
Statue: § 12-651
$3.50/gram if owner possesses 42.5 grams or more
Penalized for Nonpayment: (Civil & Criminal)
200% of tax and up to $10k or 6 yrs prison or bothNo Image (Georgia)
Statue: §48-15
Tax Rate: $3.50/gram
Penalized For Nonpayment (Civil & Criminal): Misdemeanor
Idaho
Statue: §63-4203
Tax Rate: $3.50/gram or $775/planet
Penalized (Criminal & Civil) 200% of tax and punishment for tax evasion to the same extent as poss of marijuana.
Tax found to violate protection against self-incrimination in State of Idaho v. Smith, 120 Idaho 77. Purchase of stamp must now remain confidential.
No Image (Indiana)
Statue: § 6-7-3-8
Tax Rate: $3.50/gram
Penalized (Civil & Criminal) 200% of Tax
Additional Info: Tax found to violate double jeopardy protections in Fassinger v. State, 656 N.E.2d 1163. As a result, tax stamp violations must be processed separately from criminal proceedings.
The lack of due process and the Department of Revenue’s levying of the tax for constructive possession alone were challenged unsuccessfully in Hurst v. Department of Revenue, 720 N.E.2d 370 (Ind. Tax. 1999) and Hall v. Department of Revenue, 720 N.E.2d 1287 (Ind. Tax 1999).
For more information, call the Department of Revenue’s Criminal Investigations Division at (317)232-3360
Iowa
Statue: §435B
Tax Rate: $3.50/gram if owner possesses 42.5 grams or more $750/plant
Penalized: (Criminal & Civil) 200% of Tax and interest and Class D Felony
Kansas
Statue: K.S.A. 79-5201
Tax Rate: $3.50/gram if owner possesses 28 grams or more $.40/g wet plant $.90/g dry plant
Penalized: (Criminal & Civil): 100% and interest
Additional Info: Withstood constitutional challenge on the grounds of double jeopardy in Kansas v. Gulledge, 257 Kan. 915
For detailed information about the tax, visit:http://www.ksrevenue.org/faqs-abcdrugtax.htm
Kentucky
Statue: §138.872
Tax Rate: $3.50/gram if owner possesses 42.5 grams or more $1000/plant if owner possesses 5 plants or more
Penalized (Criminal & Civil): 200% of tax and interest and Class C FelonyAdditional Info:
Withstood constitutional challenge on the grounds of double jeopardy in Kentucky v. Bird, 979 SW 2d 515 Louisiana Statue(s): §47:2601-47:2610 Tax Rate: $3.50/gram if owner possesses 42.5 grams or more Penalized (Criminal & Civil): 200% of tax and up to $10k or 5 years prison or bothMassachusetts Statue: Ch. 64K, §4 Tax Rate: $3.50/gram if owner possesses 40 grams or more Penalized (Criminal & Civil): $200 of tax and and up to $10k or 5 years prison or both Additional Info: Found unconstitutional as double jeopardy in Commissioner of Revenue v. Robert Mullings, 428 Mass. 406; later amended to comply. Minnesota Statue: Stat. 297D Tax Rate: $3.50/gram Penalized (Criminal & Civil) 200% of tax and $14k or 7 year's prison or both Additional Info: Withstood a constitutional attack on the grounds of self-incrimination in Sisson v. Triplett, 428 NW 2d 565. Nebraska Statue: §77-4301 Tax Rate: $100/ounce if owner possesses 6 ounces or more Penalized (Criminal & Civil): 200% of tax and Class IV felony Additional Info:
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