Alabama
Alabama
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Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§40-17A[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of Tax Class C Felony[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Tax withstood constitutional challenge in 1991 on the grounds of self-incrimination in Briney v. State Department of Revenue, 594 So. 2d 120. [/FONT]
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Tax withstood constitutional challenge in 1994 on the grounds of double jeopardy in Milner v. State, 658 So. 2d 500.[/FONT]
Connecticut
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§ 12-651 [/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and up to $10k or 6 yrs prison or both[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
For more information, visit: http://www.ct.gov/drs/lib/drs/publications/pubsip/ip99(20.1).pdf[/FONT]
Georgia
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§48-15 [/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Misdemeanor[/FONT]
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Additional Information [/FONT]
Idaho
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§63-4203[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram[/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]$775/plant[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and punishment for tax evasion to the same extent as poss. of marijuana [/FONT][FONT=Arial, Helvetica, sans-serif]
Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Tax found to violate protection against self-incrimination in State of Idaho v. Smith, 120 Idaho 77. Purchase of stamp must now remain confidential. [/FONT]
Indiana
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§ 6-7-3-8[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of Tax[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
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.[/FONT]
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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).[/FONT]
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For more information, call the Department of Revenue’s Criminal Investigations Division at (317)232-3360[/FONT]
Iowa
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§435B[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more [/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]$750/plant [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of Tax and interest and Class D Felony[/FONT]
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Additional Information [/FONT]
Kansas
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
K.S.A. 79-5201[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 28 grams or more [/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]$.40/g wet plant [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]$.90/g dry plant [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
100% and interest[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Withstood constitutional challenge on the grounds of double jeopardy in Kansas v. Gulledge, 257 Kan. 915 [/FONT]
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For detailed information about the tax, visit: Kansas Department of Revenue - Frequently Asked Questions - Alcoholic Beverage Control - Drug tax[/FONT]
Kentucky
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§138.872[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more [/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]$1000/plant if owner possesses 5 plants or more [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of Tax and Interest and Class C Felony [/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Withstood constitutional challenge on the grounds of double jeopardy in Kentucky v. Bird, 979 SW 2d 515 [/FONT]
Louisiana
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§47:2601-47:2610[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and up to $10k or 5 years prison or both[/FONT]
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Additional Information [/FONT]
Massachusetts
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Ch. 64K, §4[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 40 grams or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and up to $10k or 5 years prison or both[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Found unconstitutional as double jeopardy in Commissioner of Revenue v. Robert Mullings, 428 Mass. 406; later amended to comply. [/FONT]
Minnesota
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Stat. 297D[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and up to $14k or 7 years prison or both[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Withstood a constitutional attack on the grounds of self-incrimination in Sisson v. Triplett, 428 NW 2d 565.[/FONT]
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For more information, visit Minnesota Department of Revenue[/FONT]
Nebraska
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§77-4301[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$100/ounce if owner possesses 6 ounces or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and Class IV felony[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Withstood constitutional attack on the grounds of self-incrimination in State v. Garza, 242 Neb. 573. [/FONT]
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Withstood constitutional attack on the grounds of double jeopardy in State v. Detweiler, 249 Neb. 485. [/FONT]
Nevada
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§372A.070[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$100/g and $250 annual registration fee[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Found unconstitutional as double jeopardy in Desimone v. Nevada, 966 P.2d 405; later amended to comply.[/FONT]
North Carolina
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§105-113.107[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more[/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]$.40/gram stems [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
140% of tax and interest[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Found unconstitutional as double jeopardy in Lynn v. West, 134 F.3d 582; later amended. [/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]For more information, visit: About the Unauthorized Substances Tax [/FONT]
Oklahoma
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§450[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax[/FONT]
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Additional Information [/FONT]
Rhode Island
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§44-49[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and up to $10k or 5 years prison or both[/FONT]
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Additional Information [/FONT]
South Carolina
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§12-21-5020[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and up to $10k or 5 years prison or both[/FONT]
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Additional Information [/FONT][FONT=Arial, Helvetica, sans-serif]
Withstood constitutional attack on the grounds of double jeopardy in McMullin v. South Carolina Dept. of Revenue, 321 SC 475.[/FONT]
Tennessee
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§67-4[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more [/FONT]
[FONT=Geneva, Arial, Helvetica, sans-serif]$.40/gram stems [/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and interest[/FONT]
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Additional Information [/FONT]
[FONT=Helvetica Neue, Helvetica, Verdana, Arial]Circa September 7, 2007, Tennessee’s tax stamp has been declared unconstitutional by the appellate courts, pending appeal to the state Supreme Court.[/FONT]
Texas
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Tax Code Ch. 159[/FONT]
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Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 4 ounces or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and 3rd Degree Felony[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
For more information, visit: Controlled Substances Tax [/FONT]
Utah
[FONT=Arial, Helvetica, sans-serif]Stamp[/FONT]
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State Code[/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
§59-19-103[/FONT]
[FONT=Arial, Helvetica, sans-serif]
Tax Rate [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
$3.50/gram if owner possesses 42.5 grams or more[/FONT]
[FONT=Arial, Helvetica, sans-serif]Penalty for Nonpayment [/FONT][FONT=Arial, Helvetica, sans-serif](Civil and Criminal ) [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
200% of tax and 3rd Degree Felony[/FONT]
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Additional Information [/FONT][FONT=Geneva, Arial, Helvetica, sans-serif]
Withstood constitutional attack on the grounds of self-incrimination in State v. Davis, 787 P.2d 517[/FONT]
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Found unconstitutional as a violation of double jeopardy in Brunner v. Collection Division of Utah State Tax Commission, 945 P.2d 687; later amended.[/FONT]