2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 28 - Taxation of Unauthorized Substances
67-4-2805 - Issuance of stamps to indicate payment of tax Report of seizure of unauthorized substances.

67-4-2805. Issuance of stamps to indicate payment of tax Report of seizure of unauthorized substances.

(a)  The commissioner shall issue stamps to affix to unauthorized substances to indicate payment of the tax required by this part. Dealers shall report the taxes payable under this part at the time and on the form prescribed by the commissioner. Dealers are not required to give their name, address, social security number, or other identifying information on the form. Upon payment of the tax, the commissioner shall issue stamps in an amount equal to the amount of the tax paid. Taxes may be paid and stamps may be issued either by mail or in person.

(b)  Every local law enforcement agency and every state law enforcement agency must report to the department of revenue within forty-eight (48) hours after seizing an unauthorized substance, or making an arrest of an individual in possession of an unauthorized substance, listed in this subsection (b) upon which a stamp has not been affixed. The report must be in the manner prescribed by the commissioner and must include the time and place of the arrest or seizure, the amount, location, and kind of substance, the identification of any individual in possession of the substance and such individual's social security number, and any other information prescribed by the commissioner. The report must be made when the arrest or seizure involves any of the following unauthorized substances upon which a stamp has not been affixed as required by this part:

     (1)  More than forty-two and one-half (42.5) grams of marijuana;

     (2)  One (1) or more marijuana plants;

     (3)  Any illicit alcoholic beverage;

     (4)  Seven (7) or more grams of any other unauthorized substance that is sold by weight; or

     (5)  Ten (10) or more dosage units of any other unauthorized substance that is not sold by weight.

[Acts 2004, ch. 803, § 6; 2006, ch. 1019, § 53.]