Article

Marijuana and Controlled Substances

K.S.A. 79-5201— Taxation of marijuana and controlled substances; definitions
K.S.A. 79-5202— Same; imposition of tax; rates; measurement
K.S.A. 79-5203— Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations
K.S.A. 79-5204— Same; evidence of payment required; purchase of stamps; validity; tax payable, when
K.S.A. 79-5205— Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure
K.S.A. 79-5206— Same; report and return confidential
K.S.A. 79-5207— Same; examination of records by director; subpoenas
K.S.A. 79-5208— Same; tax and criminal penalties for violation of act
K.S.A. 79-5209— Same; no immunity from criminal prosecution
K.S.A. 79-5210— Same; certain persons not required to pay tax
K.S.A. 79-5211— Same; disposition of revenue
K.S.A. 79-5212— Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms