Drug Tax Stamps

The tax stamps are not applicable in all states but those that have them have various rates and laws. Some states have had but have since abandoned the drug tax stamp. There are also some interesting facts regarding these stamps which will be covered also.
The history of the Drug Tax Stamp originated Federally and here is a bit of that history:

FEDERAL MARIJUANA TAX STAMPS (History)

At its inception the United States encouraged the agricultural production of hemp for its tensile strength in making cloth, ropes and sails and it wasn't until after WW2 that the US stopped licensing farmers to grow hemp and 1969 before its taxation ended.

The federal government had originally included marijuana among the substances to be regulated by the Harrison Act of 1914, but opposition from the drug industry is generally believed responsible for its exclusion from the act. It seems marijuana was used by turn of the century drug companies in creams and ointments that they manufactured. There argument was that marijuana is non habit forming and thus not a narcotic.
The Marijuana Tax Act of 1937 classified marihuana a controlled substance and imposed an annual occupational tax on medical practitioners requiring them to display a Special tax stamp to prescribe marijuana products. Needless to say most doctors and dentists stopped using products covered by this law. Order forms were used to keep a record of what and how much was used and calculate the tax with stamps recording the payment. The stamp aspect of the act was never truly implemented and few examples of used stamps exist.
In 2004 the National Postal Museum deaccessioned a large holding of revenue stamps that included a group with a marijuana overprint that were never officially issued for use by the IRS. Some stamps are known to have been used, also some were stolen from the Smithsonian in the 1970s. These documentary stamps would have been affixed to manufacturing and distribution documents. In February 2005 approximately 5000 of these stamps were sold at auction to the highest bidder. There are eight different stamps with three also imperforate.

The liberty documentary series w/o date the one, five and ten dollar stamps were sold both perforated and imperforate. Also sold were serial numbered one hundred dollar stamps with receipt tabs.

In the 1940 documentary issue the one, five and ten dollar stamps were all issued perforated. The fifty dollar Guthrie like the hundred dollar liberty stamps were issued in panes of four. The panes are imperforate at the top, bottom and right side; therefore, single copies are always imperforate on one or two sides.


I would like to thank BlueEyes01 for all the help she has given me in compiling the information for this thread, Thank you.

What are the Drug Tax Stamps:

Some states require that a drug dealer purchases a stamp (which varies in price depending on the state and drug amount/type. This stamp must be affixed to the illicit drug prior to it being sold. Sounds bizarre to those of you who aren't familiar with this but it is in fact an additional way that law authorities can add additional charges during a drug bust.


Some interesting facts regarding Drug Tax Stamps:

- The highest face value printed on any US stamp is $100,000.00 on a Texas 500 gram drug tax stamp.
- North Carolina taxes 'separated stalks and stems' at .40 cents a gram, the cheapest state drug tax stamp.
- North Dakota issued 1000 sets of three different drug tax stamps in a drug tax program that was never implemented.
- Maine sold only one stamp for $150.00 before its tax law was repealed.

An example of what is truly going on.....(The drug dealers aren't buying them but they are very collectable with stamp collectors.)

Article: Drug Tax Stamp Sales in Tennessee:
TN's tax on illegal drugs

CHATTANOOGA, Tenn. (AP) — Tennessee’s 2-month-old tax on illegal drugs has generated about $100,000 of $5 million assessed by state revenue officials. As expected, the tax stamps are not big sellers.

In fact, officials said nobody involved with illegal drugs or unstamped liquor has yet taken time to get the required stamps on packages used for their products.

"We haven’t had anybody to date," said Al Laney, director of revenue enforcement in the Tennessee Department of Revenue. "To tell you the truth, we don’t expect anybody to (ask for a stamp). But we have to afford the taxpayer the opportunity to voluntarily pay."
rest of the article here (http://blogs.knoxnews.com/knx/silence/archives/2005/03/tns_tax_on_ille.shtml)

Alabama

Alabama does indeed have drug tax stamps in accordance with Section 40-17A-1, Code of Alabama. You can click on the following web site to read the statute:
http://alisdb.legislature.state.al.u...975/coatoc.htm

Definitions.

As used in this chapter, the following words shall have the meanings herein ascribed, except where the context directly requires otherwise:

(1) COMMISSIONER. The Commissioner of Revenue.

(2) CONTROLLED SUBSTANCE. Any drug or substance, whether real or counterfeit, as defined in the Alabama Uniform Controlled Substances Act, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws. "Controlled substance," as used in this chapter, does not include marihuana.

(3) DEALER. A person who in violation of Alabama law manufactures, produces, ships, sells, uses, distributes, transports, or imports into Alabama or in any manner acquires or possesses more than 42 1/2 grams of marihuana, or seven or more grams of any controlled substance, or ten or more dosage units of any controlled substance which is not sold by weight, or dosage units, shall include the weight or dosage units of the substance whether pure, impure, or diluted, in the dealer's possession. A quantity of a controlled substance is diluted if it consists of a detectable quantity of a pure controlled substance and any excipients or fillers.

(4) DEPARTMENT. Department of Revenue of the State of Alabama.

(5) DOSAGE UNIT. A tablet, capsule, vial, or ampule of a controlled substance or, in cases of mass volume or diluted quantities, the proper dose or quantity of a controlled substance to be taken all at one time or in fractional amounts within a given period, as defined and adopted by the United States Pharmacopeia.

(6) MARIHUANA. Any marihuana, whether real or counterfeit, as defined in Section 20-2-2, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws.

(7) POSSESSION. For the purposes of this chapter, to include either actual possession, or constructive possession, or a combination of both actual and constructive possession.
___________________________________

Administration; manner of payment; collection.

The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form provided by the commissioner. The commissioner shall collect all taxes under this chapter.

Rules and regulation; official stamps, labels, etc.

The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marihuana and controlled substances on which a tax is imposed.

Restrictions imposed if tax not paid; stamps.

No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or other official indicia.

Effect of chapter on immunity.

Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law

Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession.

Nothing in this chapter requires persons registered under Section 20-2-51, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required under this chapter.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)

Method of calculating tax.

For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of the substance or by number of dosage units in the dealer's possession.

Rates.

A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates:

(1) On each gram of marihuana, or each portion of a gram, $3.50; and

(2) On each gram of controlled substance, or portion of a gram, $200; or

(3) On each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.

Penalty; enforcement.

(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by Section 40-17A-8. In addition to the tax and penalty imposed, a dealer failing to affix the appropriate stamps, labels, or other indicia is guilty of a Class C felony, and, upon conviction, may be punished as provided in the Alabama Criminal Code. Such penalty shall be cumulative to any other penalty or crime.

(b) Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed upon any criminal offense specified in this section, in the proper court within six years after the commission of this offense.

Purchase of stamps, etc.; manufacture of same.

Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. The department shall make the stamps, labels, or other indicia in denominations as provided by the department by regulation.

Method and time of affixing stamps; payment due.

(a) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marihuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.

(b) Payable on possession. Taxes imposed upon marihuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.

Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct.

(a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in Section 40-29-91. The commissioner shall assess a tax based on personal knowledge or information available to the commissioner, mail to the taxpayer at the taxpayer's last known address or serve in person, a written notice of the amount of tax; demand its immediate payment; and, if payment is not immediately made, collect the tax by any method prescribed in either Section 40-2-11 or Section 40-29-23, except that the commissioner need not await the expiration of the times specified in Section 40-29-23, nor shall he be required to obtain a circuit court order to levy upon any assets or other property to obtain immediate collection of the tax.

(b) No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter except law enforcement officials when acting for the purpose of carrying out subsection (d) of Section 40-17A-13.

(c) The tax and penalties assessed by the commissioner are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement or assessment filed by the commissioner with any court, or any other certificate by the commissioner of the amount of tax and penalties determined or assessed is admissible in evidence and is prima facie evidence of the facts it contains.

Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws.

(a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, except in connection with a proceeding involving taxes due under this chapter, unless such information is independently obtained.

(b) Any person violating this section shall be guilty of a Class C misdemeanor.

(c) This section does not prohibit the Commissioner of Revenue from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.

(d) Notwithstanding any provision of this chapter or any other provision of law, including the revenue code, collection of any taxes under this chapter or imposition of any revenue liens arising as a result of this chapter, shall not interfere with any forfeiture and condemnation of money or any other type or kind of property whatsoever under the drug forfeiture laws of this state, or with any distribution of property or funds under the drug forfeiture laws of this state. Regardless of the order in which proceedings are begun, condemnation and forfeiture of money or any other type or kind of property whatsoever and distribution of property and funds under the drug forfeiture laws of this state shall always take precedence over any proceedings to collect taxes under this chapter.

Examination of books, records, etc.

For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this act, the commissioner may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making such determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the dealer or another person. The commissioner may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. The commissioner may issue subpoenas which may be served by authorized agents of the Department of Revenue to compel the attendance of witnesses or the production of documents, books, papers, records, bank records, and any other writing or memoranda.

Disposition of revenue.

All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter remaining after the payment of the expenses of administration and enforcement of this chapter shall be deposited into the State Treasury to the credit of the State General Fund.

Intent of chapter.

It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person's constitutional rights.


(all from 'code of Alabama 1975)

Alaska

Alaska does not have a drug tax stamp.
Interestingly enough, Alaska has the highest rate of marijuana use in the United States at 16.7 percent. It also has the highest rate of 'other' illicit drugs at the rate of 12.0 percent.

Arkansas

Arkansas does not use the Illicit Drug Tax Stamp

Arizona

Arizona - as of Nov 2005 they no longer have the drug tax stamp. July 1, 1983, Arizona was the first state to pass a "Cannabis & Controlled Substances" tax. They previously required a drug dealer to get a licence which cost $100 prior to being able to purchase stamps for their illegal drugs. Obviously that didnt work out as planned. The licence required that your full name, phone number and social security number was submitted prior to being able to purchase a licence which was required before being able to purchase the stamps. Apparently when the law was passed only 18 licences were sold and they were all to stamp collectors and stamp dealers.
As of 2005 the Drug Tax Stamp has been repealed.

California does not use the Illicit Drug Tax Stamp

Colorado does not use the Illicit Drug Tax Stamp

Connecticut

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES
Connecticut Marijuana and Controlled Substances
http://www.ct.gov/drs/cwp/view.asp?a=1510&q=270780


QUESTIONS AND ANSWERS ON THE
CONNECTICUT MARIJUANA AND
CONTROLLED SUBSTANCES TAX
Effective October 1, 1991, the Connecticut General
Assembly imposed a tax on the purchase, acquisition,
transportation or importation into Connecticut of marijuana
or controlled substances in violation of Connecticut law.
This publication is intended to provide general information
to law enforcement agencies concerning the marijuana and
controlled substances tax imposed by Conn. Gen. Stat.
§12-651 and explain the procedures for referring tax
delinquency cases to the Department of Revenue Services
(DRS).
Q. On whom is this tax imposed?
A. The Connecticut marijuana and controlled substances
tax is imposed upon any dealer who acquires or is in
possession of marijuana or controlled substances.
“Dealer” means any person who, in violation of any
provision of Connecticut law, manufactures, produces,
ships, transports or imports into the state or in any
manner acquires or possesses:
T more than 42.5 grams of marijuana; or
T 7 or more grams of any controlled substance that is
sold by weight; or
T 10 or more dosage units of any controlled substance
that is not sold by weight.
Q. Does this tax apply to someone who is in
lawful possession of marijuana or a controlled
substance?
A. No. Individuals who lawfully possess these drugs, such
as by prescription, are not subject to the tax.
Q. What is the tax rate?
A. The tax depends on the drug type:
• Marijuana is taxed at $3.50 per gram or portion thereof;
• Controlled substances sold by weight are taxed at
$200 per gram or portion thereof;
• Controlled substances in tablet or capsule form are
taxed at $2,000 for each 50 dosage unit or portion thereof.
Q. What is proof of payment of the tax?
A. All illicit drugs must have Connecticut tax stamps
permanently affixed. The stamps come in two styles
and have a unique six digit serial number. The green
marijuana stamps are available in denominations of $10
and $500. The red controlled substances stamps are
available in denominations of $200 and $10,000. The
stamps can be purchased from DRS upon payment of
their full face value and may be used only once.
Q.Who may refer drug tax cases to DRS?
A. Any law enforcement or criminal justice agency, including
municipal police departments, the State Police, courts and federal
agencies, may refer suspected cases of tax delinquency to DRS.
Q. May a referral to DRS be made while a criminal case is
pending against the dealer?
A. Yes. The assessment and collection of the tax is a civil matter
that is separate from the criminal case pending against a dealer.
DRS can proceed immediately and may be successful in collecting
the tax even if the criminal case does not end with a conviction.
Q. What is the procedure for referring a case to DRS?
A. DRS has provided referral forms to most law enforcement
agencies. A sample referral form is attached to this publication.
Q. What happens after a case is referred to DRS?
A. DRS’ Special Investigations Section (SIS) will conduct an
investigation and take appropriate action to collect the tax due.
Q. Does DRS arrest violators?
A. No. However, any law enforcement officer with arrest authority
for state crimes can arrest someone for possession of untaxed
marijuana or controlled substances. The offense is a violation
of Conn. Gen. Stat. §§12-652 and 12-660.
Q. Why should cases be referred to DRS?
A. Connecticut spends a large amount of money combatting the
consequences of both the sale and use of illicit drugs. The
marijuana and controlled substances tax allows the state to
recover some of the costs associated with combatting the
illegal sale and use of such drugs.
Q. Will referring law enforcement agencies share in any
recovered funds?
A. Not directly. All revenue goes into the State’s general fund,
thereby reducing everyone’s tax burden.
Q. If a drug enforcement agency plans to use the state or
federal drug asset forfeiture program, will it be in
competition for these funds with DRS?
A. DRS will not compete for assets subject to existing drug asset
forfeiture programs. The Connecticut marijuana and controlled
substances tax is designed to reach assets that would normally
not be eligible for forfeiture.
Q. Does evidence of payment of this tax make it legal to possess
or sell illicit drugs?
A. No. Evidence that a person has complied with the marijuana and
controlled substances tax does not legalize the sale or
possession of illicit drugs. Other state and federal laws
prohibiting sale and possession of illicit drugs still apply.
FOR FURTHER INFORMATION, CALL THE
SPECIAL INVESTIGATIONS SECTION AT
860-566-4914 or 860-297-5877

District Of Columbia does not use the Illicit Drug Tax Stamp

Delaware does not use the Illicit Drug Tax Stamp

Florida

http://www.leg.state.fl.us/statutes/...3ESection%2003

Response: In 1986, the Florida Legislature enacted a sales tax on illegal narcotics. Section 67, Chapter 86-152, Laws of Florida was codified as section 212.0505, Fla. Stat. (1987). Under this statute, the State would assess a sales tax when it deemed that a person had engaged in the unlawful sale, use, possession, manufacture, or distribution of certain named controlled substances. On March 30, 1994, the Supreme Court of Florida declared section 212.0505, F.S., unconstitutional in Department of Revenue v. Herre, 634 So.2d 618 (Fla.1994). Since that time, the State of Florida has not pursued the taxation of illegal drugs.

Florida's sales and use tax laws and administrative rules can be directly accessed at the Department of Revenue's World Wide Web internet site, www.myflorida.com/dor/. In the upper left-hand column, under the heading titled "Help/Aids," click on the tab labeled Tax Law Library. From the listing under "Major Taxes," select "Sales and Use Tax." Then select "Florida Statutes" or "Florida Administrative Code."

Georgia

State Code §48-15
Tax Rate $3.50/gram
Penalty for Nonpayment (Civil and Criminal ) Misdemeanor

Hawaii does not use the Illicit Drug Tax Stamp

Idaho

Illegal Drug Tax Stamps may only be purchased through the Boise office of the Idaho State Tax Commssion, either by mail or in person. Upon filing a properly executed application on Form MCS-1 or MCS-2 of the Commission, together with full remittance, the Commission will issue the appropriately designated quantity of Illegal Drug Stamps.

Tax stamps will be sold in denominations determined by the package or container size or number of marijuana plants. However, the total stamp order must equal or exceed the minimum quantities of controlled substances, the possession of which requires payment of drug stamps. For harvested marijuana, the minimum purchase is one hundred fifty dollars ($150), forty-two and five tenths (42.5)grams x three dollars and fifty cents($3.50) per gram; for a growing marijuana plant, seven hundred seventy-five dollars ($775); for controlled substances sold by weight, one thousand four hundred dollars ($1400) seven (7) grams x two hundred dollars ($200) per gram; and for controlled substances sold by dosage units, two thousand dollars ($2000) fifty (50) dosage units.

Payment for purchase of drug stamps shall be made to the Idaho State Tax Commission in cash, cashier's check, certified check, or money order. No personal check will be accepted.

Illegal Drug Tax Stamps are outlined in Idaho Administrative Code: 63-4204, and Rule .016 available on our website at: http://www2.state.id.us/adm/adminrul...apa35/0113.pdf.

Iowa

Iowa does have a law that requires illegal drugs to have a drug stamp. They have 4 different stamps and the minimum order for drug stamps is $215. The 4 stamps are:

Marijuana Plants: $750 per plant
Marijuana: $5 per gram
Controlled Substances: $250 per gram
Controlled Substances (by dosage): $400 per 10 units

The stamps can be purchased at our office, located on the 4th floor in the Hoover Building in Des Moines. They may also be purchased through the mail. The name and address of the individual is not recorded and is not even needed if the stamps are purchased in person though they are if ordered via the mail.

When law enforcement officials make an arrest and drugs are found, they are accessed the penalty if the stamps are not affixed. According to Iowa law officials; it is another tool that law enforcement officials use in their fight against drugs.

Illinois

The Illinois Department of Revenue no longer has a Drug Tax Stamp.

Indiana

State Code § 6-7-3-8
Tax Rate $3.50/gram
Penalty for Nonpayment (Civil and Criminal ) 200% of Tax

Additional Information

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).

Kansas

According to Kansas officials; 'The fact that dealing marijuana and controlled substances is illegal does not exempt it from taxation. Therefore drug dealers are required by law to purchase drug tax stamps.'

The drug tax is due as soon as the dealer takes possession of the marijuana or controlled substance. Payment of the drug tax will purchase the drug tax stamps. Attach the stamp to the marijuana and/or controlled substance immediately after receiving the substance. The stamps are valid for 3 months. Drugs seized without stamps or having expired stamps may result in criminal or civil penalties which may include fines, seizure of property or liens against real estate.

A dealer is not required to give his/her name or address when purchasing stamps and the Department is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else.

Purchasing drug tax stamps does not make possession of drugs legal.

Drug Stamp Tax 79-5202
Marijuana
Processed $3.50 per gram or portion of gram
Wet plant $0.40 per gram or portion of gram
Dry plant $0.90 per gram or portion of gram
Controlled Substance $200 per gram or portion of gram
Controlled Substance $2,000 per 50 dose unit or portion of unit

Kentucky

State Code §138.872
Tax Rate $3.50/gram if owner possesses 42.5 grams or more
$1000/plant if owner possesses 5 plants or more
Penalty for Nonpayment (Civil and Criminal ) 200% of Tax and Interest and Class C Felony

Additional Information;
Withstood constitutional challenge on the grounds of double jeopardy in Kentucky v. Bird, 979 SW 2d 515

Louisiana

They are purchased at the Louisiana Department of Revenue in the Taxpayer Services Division. It is enforced by the police department. They notify our department when they have seized any product without the stamp.

Marijuana are $3.50 per gram
Control dangerous substance is $200.00 per gram
Control dangerous substance (10 dosage unit) $400.00

Massachusetts

The Massachusetts Department of Revenue no longer has a Drug Tax Stamp.

Maryland does not use the Illicit Drug Tax Stamp

Maine did but was repealed

Michigan Does Not Use Drug Stamps

Missouri Does Not Use Drug Stamps

Minnesota

State Code Stat. 297D
Tax Rate $3.50/gram
Penalty for Nonpayment (Civil and Criminal ) 200% of tax and up to $14k or 7 years prison or both.

Additional Information
Withstood a constitutional attack on the grounds of self-incrimination in Sisson v. Triplett, 428 NW 2d 565.
http://www.taxes.state.mn.us/taxes/special/controlled_substance/index.shtml

Mississippi Does Not Use Drug Stamps

Montana

Montana passed a law, but their Supreme Court declared it unconstitutional before stamps were sold.

North Carolina No longer uses Use Drug Stamps

North Dakota

North Dakota-Many years ago North Dakota did have a Drug Tax law and 3 types of tax stamps available for sale. The three stamp types were for marijuana, controlled substance by volume or controlled substance by weight. The stamps were green, blue and red with each stamp a different color. This program was discontinued when the law was repealed in the late 1980's and the stamps were sold as sets to collectors for $10 a set.

Nebraska

Drug dealers in Nebraska supposed to pay taxes on their stash

Law intended to be another deterrent, punishment to dealers Drug dealers be warned: You may be breaking more laws than you first thought.
You are required to pay taxes on your illicit stash.

Though it's illegal to sell street drugs, Nebraska has required dealers to buy drug-tax stamps since 1991.

The law is intended to be another way to punish drug dealers.

No stamp has ever been found on drugs seized in Nebraska, said Mary Jane Egr, the state tax commissioner.

But dealers are fined for not having the stamps when they are arrested and taken to court for possessing illegal drugs.

If a dealer is busted with drugs with a tax value of $1,000, he or she must pay that tax, plus up to 100 percent of the tax amount as a penalty.

The stamps cost $100 per ounce of marijuana; $150 per gram of controlled substances, such as cocaine; and $500 per 50-dosage unit on drugs such as LSD.

They are not required if you have less than 6 ounces of Marijuana, less than 7 grams of a controlled substance, or less than 10 doses of a drug.

Stamps do not make it legal to possess illegal drugs.

Nebraska has collected $337,840 from drug-tax evaders since 1991, said Tom Gillaspie of the Department of Revenue.

Most of the proceeds are split between drug-education programs in the county where the drugs were found and the Nebraska State Patrol -- each gets 47.5 percent. The state keeps the remaining 5 percent.

Gillaspie said 75 stamps, mostly the $10 stamps, were sold through 1999, the last time any were bought in the state.

People who buy the stamp don't provide their name or any other identifying information, so there is no fear police can track dealers through stamp sales, Gillaspie said.

Since dealers aren't using the stamps, it appears collectors are the ones buying them.

Richard Loomis, who owns the Flying Buffalo Inc. store in Scottsdale, Ariz., has purchased about two dozen stamps from Nebraska.

He then uses his company's Web site to sell the stamps to the scarce legions of collectors around the country.

Only the silver and black Texas drug tax stamp, which features a cloaked Grim Reaper wielding a scythe, equals the Nebraska stamp in popularity, Loomis said.

Loomis was surprised more Nebraska stamps hadn't been sold.

"They should contact me and we can put together a marketing plan," Loomis said. "We'll sell a ton."
-----------------------------
The cost per stamp is the face value, i.e the $ 10.00 is 10.00 ect. The denominations and color for each stamp are as follows:

10.00 Red
50.00 green
100.00 Blue
500.00 Red
1,000.00 Purple
-----------------------------
State Code §77-4301
Tax Rate $100/ounce if owner possesses 6 ounces or more
Penalty for Nonpayment (Civil and Criminal ) 200% of tax and Class IV felony
Additional Information

Withstood constitutional attack on the grounds of self-incrimination in State v. Garza, 242 Neb. 573.
Withstood constitutional attack on the grounds of double jeopardy in State v. Detweiler, 249 Neb. 485.

New Hampshire no drug tax stamp

New Jersey no drug tax stamp

New Mexico no drug tax stamp

New York no drug tax stamp

Nevada

State Code §372A.070
Tax Rate $100/g and $250 annual registration fee
Penalty for Nonpayment (Civil and Criminal ) 200% of tax

Additional Information;
Found unconstitutional as double jeopardy in Desimone v. Nevada, 966 P.2d 405; later amended to comply.

In Nevada you had to pay $250.00 to register as a drug dealer prior to purchasing stamps.

Ohio no drug tax stamp

Oklahoma

State Code §450
Tax Rate $3.50/gram
Penalty for Nonpayment (Civil and Criminal ) 200% of tax

The Illegal Drug Stamp Act authorizes the Tax Commission to impose fines and penalties if illegal drugs are possessed and not stamped. Stamps are sold to dealers and a dealer may not possess marijuana or controlled substances unless the tax has been paid as evidenced by the affixed stamp. The Act does not provide immunity from criminal prosecution under Oklahoma law.

This act applies to any dealer who purchases, acquires, transports, or imports marijuana or controlled substances into Oklahoma. Stamps should be permanently affixed to the packaging or container transporting the marijuana or controlled substance as evidence that the tax has been paid. Tax is due and payable immediately upon acquisition or possession by a dealer.

Oregon no drug tax stamp

Pennsylvania no drug tax stamp

Rhode Island

Please be advised that the law requires dealers of illegal drugs to purchase tax stamps from the RI Division of Taxation and have them affixed to marijuana or other controlled substances, packets bags , bottles, etc. Holders of drugs seized without the appropriate tax stamps are subject to an assessment plus a penalty equal to 100% of the tax.

The tax rates are as follows: $400. on each 10 dosage units of a controlled substance that is not sold by weight or portion thereof.

Please refer to Title 44, Chapter 49 of the RI General Laws for the actual law.

South Carolina

State Code §12-21-5020
Tax Rate $3.50/gram if owner possesses 42.5 grams or more
Penalty for Nonpayment (Civil and Criminal ) 200% of tax and up to $10k or 5 years prison or both.

Additional Information;
Withstood constitutional attack on the grounds of double jeopardy in McMullin v. South Carolina Dept. of Revenue, 321 SC 475.

South Dakota

Tennessee

Tennessee http://www.state.tn.us/revenue/tntaxes/unauthorized.htm
Section 2 of Public Chapter 803, Acts of 2004, enacted Tennessee's tax on unauthorized substances to generate revenue for state and local law enforcement agencies that will allow those agencies to investigate, combat, prevent, and reduce drug crimes in Tennessee.

Section 6 of that same act stated that the Commissioner of Revenue would issue stamps to affix to unauthorized substances to indicate payment of the tax. The tax is collected from dealers in these unauthorized substances. Section 6 also states that stamps may be sold either by mail or in person. However, Section 12 of the act gives the Commissioner of Revenue the authority to promulgate rules by which the tax will be implemented, administered, and enforced. The Commissioner has determined that the stamps will be sold only over-the-counter at the main office of the Department of Revenue to persons who appear in person to purchase the stamps.

Otherwise, when suspects are arrested in possession of untaxed substances that are listed in the legislation, the tax is assessed on the value of the substances confiscated and collected from the sale of the confiscated personal possessions of the person in possession of the substances. As of July 1, 2005 (six months after the implementation date of the act), the state had realized $606,687 in collections on $15,084,354 in assessments.

The stamps are issued in 8 denominations, based on the substance. All stamps are identical in appearance, other than the color, which varies depending on the type of substance. Each category of stamp is for a set price per quantity of the substance (for example, $3.50 per gram of marijuana or $31.70 per gallon of illicit alcoholic beverage sold by the drink), and higher quantities of substances require the purchase of higher numbers of stamps.

The stamps range in price from $0.40 for a gram of harvested marijuana stems and stalks not mixed with any other part of the marijuana plant to $200 for a gram of controlled substances sold by weight or for 10 dosage units of a controlled substance not sold by weight.

You can find more information about the controlled substance tax on our web site at http://www.state.tn.us/revenue/tntaxes/unauthorized.htm.

Section 6 of that same act stated that the Commissioner of Revenue
would issue stamps to affix to unauthorized substances to indicate
payment of the tax. The tax is collected from dealers in these
unauthorized substances. Section 6 also states that stamps may be sold
either by mail or in person. However, Section 12 of the act gives the
Commissioner of Revenue the authority to promulgate rules by which the
tax will be implemented, administered, and enforced. The Commissioner
has determined that the stamps will be sold only over-the-counter at the
main office of the Department of Revenue to persons who appear in person
to purchase the stamps.

Otherwise, when suspects are arrested in possession of untaxed
substances that are listed in the legislation, the tax is assessed on
the value of the substances confiscated and collected from the sale of
the confiscated personal possessions of the person in possession of the
substances. As of July 1, 2005 (six months after the implementation date
of the act), the state had realized $606,687 in collections on

$15,084,354 in assessments.

The stamps are issued in 8 denominations, based on the substance. All
stamps are identical in appearance, other than the color, which varies
depending on the type of substance. Each category of stamp is for a set
price per quantity of the substance (for example, $3.50 per gram of
marijuana or $31.70 per gallon of illicit alcoholic beverage sold by the
drink), and higher quantities of substances require the purchase of
higher numbers of stamps.

The stamps range in price from $0.40 for a gram of harvested marijuana
stems and stalks not mixed with any other part of the marijuana plant to
$200 for a gram of controlled substances sold by weight or for 10 dosage
units of a controlled substance not sold by weight.

You can find more information about the controlled substance tax on our
web site at http://www.state.tn.us/revenue/tntaxes/unauthorized.htm
http://www.state.tn.us/revenue/misc/unauthsubfaq.htm

Texas

*****Latest update******

Texas Court of Criminal Appeals issued a ruling in the case of Stennett v. State (Case No. 1013-95) on October 16, 1996. This ruling involves the Texas Marihuana and Controlled Substances tax. The Court concluded the tax is punitive in nature and may result in a violation of the Double Jeopardy Clause of the United States Constitution if a criminal prosecution has been undertaken along with it.

You are still able to purchase the drug stamps, which range in price from $3.50 per gram of marihuana to $3,500.00 for the kilogram. The controlled substance is $200.00 for 1 gram to $100,000.00 for $500 grams, $2,000.00 per 50-dosage unit.



************************************************** ********************



TAX CODE

CHAPTER 159. CONTROLLED SUBSTANCES TAX

SUBCHAPTER A. GENERAL PROVISIONS

§ 159.001. DEFINITIONS. In this chapter:
(1) "Controlled substance" has the meaning assigned by
Section 481.002, Health and Safety Code.
(2) "Counterfeit substance" has the meaning assigned
by Section 481.002, Health and Safety Code.
(3) "Dealer" means a person who in violation of the law
of this state imports into this state or manufactures, produces,
acquires, or possesses in this state:
(A) seven grams or more of a taxable substance
consisting of or containing a controlled substance, counterfeit
substance, or simulated controlled substance;
(B) fifty dosage units or more of a taxable
substance not commonly sold by weight, consisting of or containing
a controlled substance, counterfeit substance, or simulated
controlled substance; or
(C) more than four ounces of a taxable substance
consisting of or containing marihuana.
(4) "Marihuana" has the meaning assigned by Section
481.002, Health and Safety Code.
(5) "Simulated controlled substance" has the meaning
assigned by Section 482.001, Health and Safety Code.
(6) "Tax payment certificate" means a stamp or other
device provided by the comptroller under Section 159.003 of this
code for use under this chapter.
(7) "Taxable substance" means a controlled substance,
a counterfeit substance, a simulated controlled substance, or
marihuana, or a mixture of any materials that contains a controlled
substance, counterfeit substance, simulated controlled substance,
or marihuana.
(8) "Dosage unit" means a tablet, pill, capsule, vial,
ampule, or other identifiable or separated unit designed or
packaged to be used, taken, or ingested at one time.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 14, § 284(45), (65), eff.
Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 705, § 20, eff. Sept. 1,
1991; Acts 1993, 73rd Leg., ch. 1031, § 23, eff. Sept. 1, 1993.


§ 159.002. MEASUREMENTS. For purposes of this chapter,
the weight of a taxable substance is its weight in the possession of
the dealer.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.


§ 159.003. TAX PAYMENT CERTIFICATES. (a) The
comptroller shall adopt a uniform system for providing, affixing,
and displaying official tax payment certificates to be attached to
a taxable substance as evidence that the tax imposed by this chapter
has been paid.
(b) A tax payment certificate may not be used more than
once.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.


§ 159.004. NO DEFENSE OR IMMUNITY. Nothing in this
chapter provides a defense or affirmative defense to, exception to,
or immunity from prosecution under the penal laws of this state
relating to controlled substances, counterfeit substances,
simulated controlled substances, or marihuana.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.


§ 159.005. CONFIDENTIAL INFORMATION. (a) Information
provided by a person in a report or return made for purposes of
paying a tax imposed by this chapter is confidential.
(b) The comptroller or any other public official or employee
commits an offense if he reveals information made confidential by
this section to any person other than:
(1) to the comptroller or a public official or
employee whose duties involve the administration or collection of
the taxes imposed by this chapter; or
(2) in a judicial proceeding involving a tax imposed
by this chapter.
(c) An offense under Subsection (b) of this section is a
Class A misdemeanor.
(d) Except in a prosecution directly related to a tax
imposed by this chapter, information made confidential by this
section may not be used in any way in a prosecution of the dealer for
whom the report or return is made unless the information is obtained
independently of the report or return.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
SUBCHAPTER B. IMPOSITION, RATE, AND PAYMENT OF TAX



§ 159.101. TAX IMPOSED; RATE OF TAX. (a) A tax is
imposed on the possession, purchase, acquisition, importation,
manufacture, or production by a dealer of a taxable substance on
which a tax has not previously been paid under this chapter.
(b) The rate of the tax is:
(1) $200 for each gram of a taxable substance
consisting of or containing a controlled substance, counterfeit
substance, or simulated controlled substance;
(2) $3.50 for each gram of a taxable substance
consisting of or containing marihuana; and
(3) $2,000 on each 50 dosage units, or portion of 50
dosage units, if the total amount is less than 50 dosage units, of a
controlled substance that is not sold by weight.
(c) The tax becomes due immediately when a dealer possesses,
purchases, acquires, manufactures, or produces in this state or
imports into this state the taxable substance on which the tax has
not previously been paid.
(d) In determining the total weight of taxable substance, a
part of a gram remaining after the measurement of whole grams is
considered as one gram.
(e) For purposes of this section, if a taxable substance
consists of a mixture containing both marihuana and another
substance listed in the definition of taxable substance provided by
Section 159.001 of this code, the taxable substance is taxable
under Subsection (b)(1) of this section and not under Subsection
(b)(2) of this section.
(f) If a determination made under this chapter becomes final
without payment of the amount of the determination being made, the
comptroller shall add to the amount a penalty of 10 percent of the
amount of the tax and interest.
(g) In a redetermination proceeding held or a judicial
proceeding brought under this chapter, a certificate from the
comptroller that shows the issued determination is prima facie
evidence of:
(1) the determination of the stated tax or amount of
the tax;
(2) the stated amount of the penalties and interest;
and
(3) the compliance of the comptroller with this
chapter in computing and determining the amount due.
(h) The suppression of evidence on any ground in a criminal
case that arises out of facts on which a determination is made under
this chapter or the dismissal of criminal charges in such a case
does not affect a determination made under this chapter.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 484, § 1, eff. Sept. 1,
1991; Acts 1991, 72nd Leg., ch. 705, § 21, eff. Sept. 1, 1991;
Acts 1995, 74th Leg., ch. 1000, § 57, eff. Oct. 1, 1995.


§ 159.102. TAX PAYMENT CERTIFICATE REQUIRED. (a) A
dealer who pays a tax imposed by this chapter shall securely affix
in the manner required by the comptroller to the taxable substance
the appropriate tax payment certificate to show payment of the tax.
(b) A dealer shall obtain the necessary tax payment
certificates before the tax becomes due as provided by Section
159.101 of this code. The possession of a taxable substance without
the possession of the requisite amount or number of certificates is
prima facie evidence that and is notice that the tax has not been
paid as required by this chapter.
(c) The comptroller's rules shall provide for the return of
unused certificates and for the refund of money for returned
certificates.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.


§ 159.103. EXEMPTION. The possession, purchase,
acquisition, importation, manufacture, or production of a taxable
substance is exempt from the tax imposed by this chapter if the
activity is authorized by law.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
Amended by Acts 1995, 74th Leg., ch. 1000, § 58, eff. Oct. 1,
1995.
SUBCHAPTER C. CRIMINAL PROVISIONS



§ 159.201. POSSESSION OF ITEM IF TAX UNPAID. (a) A
dealer commits an offense if the dealer possesses a taxable
substance on which the tax imposed by this chapter has not been
paid.
(b) An offense under this section is a felony of the third
degree. In addition to the fine provided by law for a felony of the
third degree, a person convicted of an offense under this section
shall be fined an amount equal to the amount of tax due and unpaid on
the taxable substance that is the subject of the offense.
(c) An indictment for an offense under this section may be
presented within six years from the date of the offense and not
afterward.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.


§ 159.202. COUNTERFEIT TAX PAYMENT
CERTIFICATES. (a) A person commits an offense if the person:
(1) prints, engraves, makes, issues, sells, or
circulates a counterfeit tax payment certificate;
(2) possesses with intent to use, sell, circulate, or
pass a counterfeit tax payment certificate; or
(3) places or causes to be placed a counterfeit tax
payment certificate on a taxable substance.
(b) An offense under this section is a felony of the third
degree.
(c) Venue of a prosecution under this section is in Travis
County.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.


§ 159.203. PREVIOUSLY USED CERTIFICATES. (a) A person
commits an offense if the person:
(1) uses, sells, offers for sale, or possesses for use
or sale previously used tax payment certificates; or
(2) attaches or causes to be attached a previously
used tax payment certificate to a taxable substance.
(b) An offense under this section is a felony of the third
degree.
(c) Venue of a prosecution under this section is in Travis
County.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
Amended by Acts 1995, 74th Leg., ch. 1000, § 60, eff. Oct. 1,
1995.


§ 159.205. RIGHT TO COLLECT SUBORDINATE TO OTHER
LAWS. (a) The right of the comptroller to collect the tax imposed
by this chapter, including applicable penalty and interest, is
subordinate to the right of a federal, state, or local law
enforcement authority to seize, forfeit, and retain property under
Chapter 481, Health and Safety Code; Chapter 59, Code of Criminal
Procedure; or any other criminal forfeiture law of this state or of
the United States. A lien filed by the comptroller as a result of
the failure of a dealer to pay the tax, penalty, or interest due
under this chapter is also subordinate to those rights.
(b) This section does not affect the validity of a lien or a
collection action relating to the tax imposed by this chapter under
any other circumstance.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 14, § 284(54), eff. Sept. 1,
1991; Acts 1991, 72nd Leg., ch. 705, § 22, eff. Sept. 1, 1991;
Acts 1995, 74th Leg., ch. 1000, § 61, eff. Oct. 1, 1995.


§ 159.206. SETTLEMENT OR COMPROMISE OF TAX. The
comptroller may settle or compromise a tax, penalty, or interest
imposed under this chapter only if:
(1) the prosecutor of a criminal offense under this
chapter or of another offense arising out of the same incident or
transaction requests in writing that the comptroller settle or
compromise and specifies the reasons for the request; and
(2) the comptroller determines that the settlement or
compromise is in the best interest of the state.

Added by Acts 1991, 72nd Leg., ch. 705, § 23, eff. Sept. 1, 1991.
Amended by Acts 1995, 74th Leg., ch. 1000, § 62, eff. Oct. 1,
1995.

SUBCHAPTER D. DISPOSITION OF PROCEEDS

§ 159.301. DISPOSITION OF PROCEEDS. All proceeds from
the collection of the tax, penalty, and interest imposed by this
chapter shall be deposited to the credit of the general revenue
fund. The fine imposed by Section 159.201(b) of this code and the
fine provided by law for a felony shall be deposited to the credit
of the county treasury of the county in which the offense occurred.

Added by Acts 1989, 71st Leg., ch. 1152, § 1, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 705, § 24, eff. Sept. 1,
1991.

(a) Tax payment certificates may be obtained in all denominations from the comptroller's Austin office, 111 East 17th Street, Austin, Texas 78701. Mail orders for tax payment certificates will be accepted. No person shall be required to appear at the comptroller's Austin office personally in order to purchase the certificates.

(b) Tax payment certificates must be paid for by money order, certified check, or similar source of funds guaranteed by a financial institution chartered or authorized to do business in the United States or by funds guaranteed by a financial institution which is a member of the Federal Deposit Insurance Corporation or Federal Savings and Loan Insurance Corporation.

(c) Tax payment certificates shall be serially numbered and shall be designed so as to not be removable or reusable. Tax payment certificates shall be designed so as to adhere permanently and securely to a container with a smooth, durable surface. It shall be the sole responsibility of the dealer to determine an appropriate method for affixing the certificate to the taxable substance and to utilize it, if the taxable substance is not stored in a container with a smooth, durable surface. A tax payment certificate shall be affixed to a taxable substance or the container holding the taxable substance in such a manner to ensure that it is prominently displayed and in plain view at all times.

(d) A tax payment certificate shall be affixed to a taxable substance or the container holding the taxable substance immediately upon the dealer's purchase, acquisition, importation, manufacture, or production of the substance.

(e) Refunds of the face value of the tax payment certificate will be available solely through the comptroller's Austin office upon the return and surrender of unused certificates and upon the presentation of the original purchaser's receipt for the certificates. Only certificates that, upon inspection, are determined by the comptroller to be unused will qualify for a refund. Refunds may be obtained for four years after the date of purchase of the tax payment certificates. Refund requests are also subject to the confidentiality provisions of the Tax Code, Chapter 159.

(f) Tax payment certificates for marihuana will be available in the following categories.

Attached Graphic (g) Tax payment certificates for taxable substances other than marihuana, and for taxable substances containing both marihuana and another taxable substance, will be available in the following categories.

Attached Graphic (h) Tax payment certificate for taxable substances not sold by weight will be available in the following category.

Attached Graphic (i) No person shall be required to reveal his name, address, social security number, or any other personal identification information in order to purchase tax payment certificates under the Tax Code, Chapter 159.

(j) If a person purchasing certificates under this chapter wishes to receive a refund in the future for unused certificates, he must retain the original receipt given to him at the time of the purchase of the certificates. Failure to present this receipt, together with the unused certificates, shall disqualify an individual from receiving a refund. Information provided pursuant to this subsection shall be utilized solely to comply with the requirements of the Tax Code, §111.104, involving refunds.

(k) Information provided pursuant to subsection (b) of this rule shall not be used for the purposes of prosecution of any civil or criminal offenses except in a prosecution directly related to a tax imposed by the Tax Code, Chapter 159.

(l) Information provided by a person in a report or return made for purposes of paying a tax imposed by the Tax Code, Chapter 159 is confidential. The confidentiality provisions of the Tax Code, §159.005, shall be strictly followed in all respects.

Source Note: The provisions of this §3.682 adopted to be effective February 16, 1990, 15 TexReg 589; amended to be effective February 20, 1992, 17 TexReg 1128; amended to be effective December 16, 1996, 21 TexReg 11810.

RULE §3.683 Jeopardy Determinations
(a) A prosecuting attorney or federal drug enforcement administration official who wishes to refer a violation of the Tax Code, Chapter 159, to the comptroller may file an official report with the comptroller's office. Such official report shall state that to the best of the duly authorized official's information and belief the tax required to be paid to the state under that chapter has not been paid by a dealer. Upon receipt of such official report from a duly authorized official and after determination that the collection of the tax is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the collection is in jeopardy. The amount determined is due and payable immediately.

(b) A determination made under this section becomes final on the expiration of 20 days after the day on which the notice of the determination was served by personal service or by mail unless a petition for a redetermination is filed before the determination becomes final. Mail notice of the determination may be served on the dealer at the address provided in his arrest report or at the place of his incarceration.

(c) The term "prosecuting attorney" used in this section shall be defined as any licensed attorney prosecuting criminal cases in this state on behalf of the United States of America, on behalf of the state, or on behalf of any county or municipality located in this state.

(d) The term "federal drug enforcement administration official" used in this section shall mean any employee of the United States Drug Enforcement Administration who is authorized by that agency to make official reports to the comptroller of a violation of the Tax Code, Chapter 159.

(e) The term "duly authorized official" used in this section shall mean prosecuting attorneys and federal drug enforcement administration officials as defined by this section.

(f) The term "official report" used in this section shall be defined as a written report of a violation of the Tax Code, Chapter 159, made by a duly authorized official on a form prescribed and published by the comptroller for this purpose. A duly authorized official may make such official report only with regard to persons arrested or taxable substances seized within his jurisdiction for violation of federal or state laws prohibiting the possession, purchase, acquisition, importation, manufacture, or production of narcotics, marihuana, controlled substances, or counterfeit substances, as those terms may be defined by the relevant criminal statutes.

Source Note: The provisions of this §3.683 adopted to be effective February 16, 1990, 15 TexReg 589

Utah

http://www.code-co.com/utah/code/04/59-19.htm
http://tax.utah.gov/research/effective/r867-02b-004.htm
http://www.le.state.ut.us/~code/TITLE59/59_13.htm

State Code §59-19-103
Tax Rate $3.50/gram if owner possesses 42.5 grams or more
Penalty for Nonpayment (Civil and Criminal ) 200% of tax and 3rd Degree Felony.

Additional Information;
Withstood constitutional attack on the grounds of self-incrimination in State v. Davis, 787 P.2d 517

Found unconstitutional as a violation of double jeopardy in Brunner v. Collection Division of Utah State Tax Commission, 945 P.2d 687; later amended.
more info here: http://www.rules.utah.gov/publicat/code/r867/r867-02b.htm

R867. Tax Commission, Collections.
R867-2B. Delinquent Tax Collection.
R867-2B-4. Uniform Affixing and Displaying of Drug Stamps Pursuant to Utah Code Ann. Section 59-19-104.

A. Drug stamps issued as evidence of payment of the tax imposed on marihuana and controlled substances shall be affixed and displayed in a reasonably prominent position on the container of the marihuana or controlled substance for which they were issued.

1. For purposes of this rule, "container" means any substance or material that encloses or encircles, but is not consumed with, the marihuana or controlled substance.

2. If more than one container encloses or encircles the marihuana or controlled substance, the stamps shall be affixed to and displayed on the container closest to the marihuana or controlled substance.

B. If the marihuana or controlled substance is not encircled or enclosed in a container, the drug stamp shall be kept in reasonable proximity to the marihuana or controlled substance for which it was issued.

Effective: 5/21/93

Virginia no drug tax stamp

Vermont no drug tax stamp

Washington no drug tax stamp

Wisconsin did have one but it was abolished, read court info regarding this decision here (http://www.courts.state.wi.us/html/sc/94/94-2848.htm)

West Virginia no drug tax stamp

Wyoming no drug tax stamp