2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297D Marijuana and Controlled Substance Taxation
Section 297D.01 DEFINITIONS.

297D.01 DEFINITIONS.
Subdivision 1. Marijuana. "Marijuana" means any marijuana, whether real or counterfeit, as
defined in section 152.01, subdivision 9, that is held, possessed, transported, transferred, sold, or
offered to be sold in violation of Minnesota laws.
Subd. 2. Controlled substance. "Controlled substance" means any drug or substance,
whether real or counterfeit, as defined in section 152.01, subdivision 4, that is held, possessed,
transported, transferred, sold, or offered to be sold in violation of Minnesota laws. "Controlled
substance" does not include marijuana.
Subd. 3. Tax obligor or obligor. "Tax obligor" or "obligor" means a person who in violation
of Minnesota law manufactures, produces, ships, transports, or imports into Minnesota or in any
manner acquires or possesses more than 42-1/2 grams of marijuana, or seven or more grams of
any controlled substance, or ten or more dosage units of any controlled substance which is not
sold by weight. A quantity of marijuana or other controlled substance is measured by the weight
of the substance whether pure or impure or dilute, or by dosage units when the substance is not
sold by weight, in the tax obligor's possession. A quantity of a controlled substance is dilute if it
consists of a detectable quantity of pure controlled substance and any excipients or fillers.
Subd. 4. Commissioner. "Commissioner" means the commissioner of revenue.
History: 1986 c 470 s 4; 1987 c 330 s 2; 1991 c 291 art 9 s 31