US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 42
                          ILLEGAL DRUG STAMP TAX ACT
    63-4205.  STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES. (1) When any
person manufactures, purchases, acquires, possesses, transports, or imports
into this state a controlled substance, subject to illegal drug taxes, he
shall obtain from the commission illegal drug tax stamps and shall permanently
affix the official indicia on the controlled substance evidencing the payment
of the tax required under this chapter. No stamp or other official indicia may
be used more than once.
    (2)  Taxes imposed upon possession of controlled substances by this
chapter are due and payable immediately upon acquisition or possession in this
state by the person acquiring or possessing such controlled substance.
    (3)  Payments required under this chapter shall be made to the commission
on forms provided by the commission. The commission shall collect all taxes
imposed under this chapter.