Kansas Statutes 79-5202. Same; imposition of tax; rates; measurement
Terms Used In Kansas Statutes 79-5202
- controlled substance: means any drug or substance, whether real or counterfeit, as defined by Kan. See Kansas Statutes 79-5201
- dealer: means any person who, in violation of Kansas law, manufactures, produces, ships, transports or imports into Kansas or in any manner acquires or possesses more than 28 grams of marijuana, or more than one gram of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight;
(d) "domestic marijuana plant" means any cannabis plant at any level of growth which is harvested or tended, manicured, irrigated, fertilized or where there is other evidence that it has been treated in any other way in an effort to enhance growth. See Kansas Statutes 79-5201
- Marijuana: means any marijuana, whether real or counterfeit, as defined by Kan. See Kansas Statutes 79-5201
(a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by Kan. Stat. Ann. § 79-5201, and amendments thereto, at the following rates:
(1) On each gram of marijuana, or each portion of a gram, $3.50;
(2) on each gram of a wet domestic marijuana plant, $.40;
(3) on each gram of a dry domestic marijuana plant, $.90;
(4) on each gram of controlled substance, or portion of a gram, $200; and
(5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
(b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer‘s possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance.