§ 79-5201 Taxation of marijuana and controlled substances; definitions
§ 79-5202 Same; imposition of tax; rates; measurement
§ 79-5203 Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations
§ 79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when
§ 79-5205 Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, procedure
§ 79-5206 Same; report and return confidential
§ 79-5207 Same; examination of records by director; subpoenas
§ 79-5208 Same; tax and criminal penalties for violation of act
§ 79-5209 Same; no immunity from criminal prosecution
§ 79-5210 Same; certain persons not required to pay tax
§ 79-5211 Same; disposition of revenue
§ 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
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Terms Used In Kansas Statutes > Chapter 79 > Article 52 - Marijuana and Controlled Substances

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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

  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Marijuana: means any marijuana, whether real or counterfeit, as defined by Kan. See Kansas Statutes 79-5201
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.