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Originally Posted by Grizzly That's pretty much the largest bunch of shit I've ever heard. |
god im so glad you disagreed so i can prove you WRONG and after your wrong ill be waiting for a post and appology saying how wrong you were, here you go read bro im PRE-LAW so dispute with someone else that doesnt know shit next time you try to make yourself look smart,in SEC. 39. 453B.3 of the atate law of IOWA states that you must posses the drug stamp in order to purchase or sell illegal drugs, heres just a few facts for you, and also IOWA is included in this and i included some info right out of my law book in the second half of my post
heres a link to the kansas department of revenue for all you people who doubt me, and i have also included a phone number and some frequently asked questions.
http://www.ksrevenue.org/faqs-abcdrugtax.htm
and here is a link to the government site of IOWA
http://www.state.ia.us/tax/taxlaw/DrugTaxLaw.html
Where do I purchase drug tax stamps?
The only location you can purchase drug tax stamp(s) at is the following location:
Topeka Assistance Center
Docking State Office Building
1st Floor, Room 150
915 Harrison
Topeka, KS 66612-1588
Phone: 785-368-8222
Or 788-526-7738 (Toll Free)
When can I purchase drug tax stamps?
The Topeka Assistance Center is open Monday through Friday from 8:00 a.m. to
5:00 p.m.
What methods of payment are accepted for purchasing drug tax stamps?
Only cash, money order, or a cashier's check can be used to purchase drug tax stamps. No personal checks are allowed.
How much do drug tax stamps cost?
Drug tax stamps can be purchased in denominations and multiples of $10, $50, $100, $500, and $1000.
What is the minimum purchase required for purchasing drug tax stamps?
There is no minimum purchase requirement.
Why tax illegal drugs?
There are two reasons why illegal drugs are taxed:
Taxing the Underground Economy - The fact that the business of dealing marijuana and controlled substances is illegal does not exempt it from taxation. Legitimate business transactions are taxed. Dealing drugs is a large part of a previously untaxed underground economy.
Providing a Source of Revenue - 25% of drug tax collections are allocated to the State's General Fund.
Who is liable for the drug tax?
An individual is classified as a drug dealer and is liable for the payment of drug taxes if he/she manufactures, produces, ships, transports, or imports into Kansas or possesses:
more than 28 grams of marijuana (processed or marijuana plants)or
1 gram of controlled substance or 10 or more dosage unites of a controlled substance (K.S.A. 79-5201)
How is tax paid?
Drug dealers, as defined above, are required by law to purchase tax stamps from the Department of Revenue's Business Tax Bureau (K.S.A. 79-5204). In order to protect against any possible violation of the self-incrimination constitutional protection, a dealer is not required to give his/her name or address when purchasing stamps and the Business Tax Bureau is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else. The stamps must be affixed to the drugs when they are seized to prevent tax liability. Payment of the drug tax (the purchase and affixation of stamps) is due immediately upon acquisition or possession by the dealer. The stamps are valid for 3 months from the date of issuance. If drugs are seized without stamps or the stamps which are affixed have expired, the possessor is liable for payment for the tax as well as a penalty of 100% of the assessment. For example:
Drug tax assessment: 10 grams of cocaine x $200 per gram = $2,000
Penalty: $2,000 x 100% = $2,000
Total Liability: $2,000 + $2,000 = $4,000
What are the tax rates for marijuana?
Pursuant to K.S.A. 79-5202, the tax rates are:
Processed $3.50 per gram
Wet Plant $0.40 per gram
Dry Plant $0.90 per gram
What are the tax rates for controlled substances?
Pursuant to K.S.A. 79-5202, the tax rates are:
If customarily sold by weight (cocaine, methamphetamine, etc.) $200 per gram
If customarily sold by Dosage Unit (pills, etc.) $2,000 per 50 units
What happens to a drug dealer not possessing drug tax stamps?
There are both criminal and civil penalties.
Criminal Penalties:
Failure to pay the drug tax is a felony punishable of up to five years and/or a fine of up to $10,000.
Civil Penalties:
Failing to affix tax stamps to illegal drugs may result in the issuance of a jeopardy tax assessment and tax warrant by the Department of Revenue against the drug dealer based upon the amount of the drugs seized pursuant to K.S.A. 79-5205 and K.S.A. 79-3229. The fact that the assessment is a "jeopardy assessment" allows for the initiation of collection activities immediately. Execution of the tax warrant may involve the seizing and selling of the drug dealer's property to satisfy the drug tax liability. In other words, the drug dealer subjects his/her property to possible seizure by failing to purchase the necessary drug tax stamps. In addition, the tax warrant, once filed by the clerk of the district court, serves as a lien against the drug taxpayer's real estate. This prevents the drug dealer from selling his/her real estate without first satisfying the drug tax liability. Laws exempting personal property from seizure do not apply to seizure pursuant to drug tax warrants.
Does purchasing drug tax stamps make possession of drugs legal?
No. Purchasing drug tax stamps prevents criminal prosecution for the charge of failure to affix the stamps on the drugs and prevents the Department of revenue from assessing the 100% penalty for possession of illegal drugs without tax stamps.
Does the drug dealer have an opportunity to be heard?
Yes. The drug dealer has 15 days from the date of assessment to request a hearing before the Director of Taxation to determine the validity of the assessment pursuant to K.S.A. 79-5205. The assessment is statutorily presumed to be valid and correctly determined. The burden is on the taxpayer to prove otherwise.
The criminal prosecution for failure to pay the drug tax and the civil tax assessment are separate actions. What occurs with the criminal case, for instance, does not necessarily affect the Department of Revenue's tax assessment.
Who administers and enforces the Drug Tax Law?
The local district or county attorney handles the criminal prosecution for failure to affix drug tax stamps.
The Department of Revenue's Investigation and Criminal Enforcement (ICE Unit), organizationally placed within the Alcoholic Beverage Control Division, is responsible for administering the tax on illegal drugs. After receiving information from the law enforcement community, the ICE Unit represents the Director of Taxation in issuing assessment notices and tax warrants, The ICE Unit assists local law enforcement in identifying assets of drug dealers for satisfaction of drug tax liability. The county sheriff's departments perform execution of the tax warrants, which may include seizure and storage of property.
Is the tax on illegal drug unique to Kansas?
No. Kansas was one of the first states to enact a tax on illegal drugs. There are roughly 10 states that continue to impose a tax on illegal drugs.
What do I need to do with the drug tax stamp once I receive it?
Permanently affix the stamp to the marijuana and/or controlled substance immediately after receiving the substance.
Can I reuse my stamps?
No.
How long are drug tax stamps valid?
Drug tax stamps expire three (3) months after the date of issuance.
Do I have to provide my name and address when purchasing drug tax stamps?
No. KDOR sells drug tax stamps without asking for any identification, demographic information, e.g. name, social security number. KDOR associates cannot share any information relating to drug tax stamp purchases with anyone, including law enforcement agencies.
Can I purchase drug tax stamps through the mail?
Yes. The purchaser will need to provide their mailing address in order for the Department to send the drug tax stamps.
Iowa Drug Stamp Tax Law
SEC. 37. 453B.1 DEFINITIONS
As used in this chapter, unless the context otherwise requires:
1. “Controlled substance” means controlled substance as defined in section 124.101.
2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101.
3. “Dealer” means any person who ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or produces in this state any of the following:
a. Seven or more grams of a taxable substance other than marijuana, but including a taxable substance that is a mixture of marijuana and other taxable substances.
b. Forty-two and one-half grams or more of processed marijuana or of a substance consisting of or containing marijuana.
c. One or more unprocessed marijuana plants.
d. Ten or more dosage units of a taxable substance that is not sold by weight.
However, a person who lawfully ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or produces a taxable substance in this state is not considered a dealer.
4. “Department” means the department of Revenue and Finance.
5. “Director” means the director of Revenue and Finance.
6. “Dosage unit” means the unit of measurement in which a substance is dispensed to the ultimate user. Dosage unit includes, but is not limited to, one pill, one capsule, or one microdot.
7. “Marijuana” means marijuana as defined in section 124.101.
7A. “ Processed marijuana” means all marijuana except unprocessed marijuana plants.
8. “Simulated controlled substance” means a simulated controlled substance as defined in section 124.101.
9. “Taxable substance” means a controlled substance, a counterfeit substance, a simulated controlled substance, or marijuana, or a mixture of materials that contains a controlled substance, counterfeit substance, simulated controlled substance, or marijuana.
10. “Unprocessed marijuana plant” means any cannabis plant at any level of growth, whether wet, dry, harvested or growing.
SEC. 38.453B.2 ADMINISTRATION RULES
The director shall administer this chapter. The director shall collect all taxes, interest, and civil penalties imposed under this chapter and deposit them in the general fund of the state.
The director may adopt rules under chapter 17A that are necessary to enforce this chapter. The director shall adopt a uniform system of providing, affixing, and displaying official stamps, labels, or other official indicia for taxable substances.
SEC. 39. 453B.3 TAX PAYMENT REQUIRED FOR POSSESSION - PAYMENT DUE
A dealer shall not possess, distribute, or offer to sell a taxable substance unless the tax imposed under this chapter has been paid as evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance.
Taxes imposed on taxable substances by this chapter are due and payable immediately upon manufacture, production, acquisition, purchase, or possession by a dealer.
If the indicia evidencing the payment of the tax imposed on taxable substances under this chapter have not been affixed, the dealer shall have the indicia permanently affixed on the taxable substance immediately after receiving the taxable substance. A stamp, label, or other official indicia shall be used only once and shall not be used after the date of expiration.
SEC. 40. 453B.4 MEASUREMENTS
For purposes of measurements under this chapter, the weight of a taxable substance shall be measured by its weight in metric grams in the dealer’s possession. If a taxable substance consists of a mixture containing both marijuana and another substance or combination of substances listed in the definition of taxable substance in section 453B.1 the taxable substance shall be taxed under section 453B.7, subsection 2.
SEC. 41. 453B.5 DEFENSE OR IMMUNITY
This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law.
SEC. 42. 453B.6 PHARMACEUTICALS
This chapter does not require persons lawfully in possession of a taxable substance to pay the tax required under this chapter or to purchase, acquire, or affix the stamps, labels, or other official indicia otherwise required by this chapter.
SEC. 43. 453B.7 TAX IMPOSED - RATE OF TAX
An excise tax is imposed on dealers at the following rates:
1. On each gram of processed marijuana, or each portion of a gram, five dollars.
2. On each gram or portion of a gram of any taxable substance sold by weight other than marijuana, two hundred fifty dollars.
3. On each unprocessed marijuana plant, seven hundred fifty dollars.
4. On each ten dosage units of any taxable substance other than unprocessed marijuana plants that is not sold by weight, or portion thereof, four hundred dollars.
SEC. 44. 453B.8 PRICE OF STAMPS, LABELS, OR OTHER INDICIA
Stamps, labels, or other official indicia to be affixed to a taxable substance indicating the payment of the excise tax shall be obtained and purchased from the department. The dealer shall pay the entire excise tax listed in section 453B.7 at the time of purchase, except as provided in section 453B.13, and receive stamps, labels, or other official indicia for the amount paid. However, the minimum purchase price to be paid for any stamps, labels, or indicia shall be two hundred fifteen dollars.
SEC. 45. 45313.9 ASSESSMENTS ARE JEOPARDY ASSESSMENTS
All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The director shall assess a tax, interest, and applicable penalties based on knowledge or information available to the director; mail to the taxpayer at the taxpayer’s last known address or serve in person, a written notice of the amount of tax, interest, and penalty, demand its immediate payment; and, if payment is not immediately made, collect the tax, interest, and penalty by any method prescribed in section 422.30. The period for examination, determination of amount of tax owed, and assessment is unlimited.
A person shall not bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.
The tax, interest, and penalties assessed by the director are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show any incorrectness or invalidity of an assessment. The burden is upon the taxpayer to prove that the shipment, transportation, importation, acquisition, purchase, possession, manufacture, or production of a taxable substance was lawful if a taxpayer’s status as a dealer is disputed. Any statement filed by the director with the clerk of the district court, or any other certificate by the director of the amount of tax, interest, and penalties determined or assessed is admissible in evidence and is prima facie evidence of the facts contained in the statement.
SEC. 46. 45313.10 CONFIDENTIAL NATURE OF INFORMATION
Notwithstanding any law to the contrary, the director or an employee of the department shall not reveal any information obtained from a dealer; nor shall information obtained from a dealer be used against the dealer in any criminal proceeding, unless the information is independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer against whom the tax was assessed.
A person who violates this section is guilty of a simple misdemeanor.
This section does not prohibit the director from publishing statistics that do not disclose the identity of the dealers.
A stamp, label, or other official indicia denoting payment of the tax imposed under this chapter shall not be used against a taxpayer in a criminal proceeding, except that such information may be used against the taxpayer in connection with the administration or civil or criminal enforcement of the tax imposed under this chapter or any similar tax imposed by another state or local unit of government.
SEC. 47. 453B.11 EXAMINATION OF RECORDS BY DIRECTOR - SUBPOENAS
For the purpose of determining whether or not the dealer should have paid taxes, determining the amount of tax that should have been paid, or collecting any taxes under this chapter, the director may examine, or cause to be examined, any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The director may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the director or an examiner or investigator, the court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, or memoranda. The director may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the district court of the county in which the subpoena is issued, or if the subpoena is issued by the director, by the district court of the county in which the party served with the subpoena is located, in the same manner as a contempt of court.
The director may petition the district court or a magistrate for an administrative search warrant as authorized by section 808.14 to execute a distress warrant authorized by section 422.26.
SEC. 48.453B.12 CIVIL AND CRIMINAL PENALTIES FOR VIOLATION OF ACT - INTEREST
A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7, in addition to the tax imposed by that section. The dealer shall pay interest on tax and penalty at the rate in effect under section 453B.7, counting each fraction of a month as an entire month, computed from the date of assessment through the date of payment. The penalty and interest shall be collected as part of the tax.
In addition to the civil tax penalty and interest imposed by this section, a dealer distributing, offering to sell, or possessing taxable substances without affixing the appropriate stamps, labels, or other official indicia is guilty of a class “D” felony.
A person who possesses, prints, engraves, makes, issues, sells, or circulates a counterfeit taxable substance tax stamp, label, or other official indicia, or places or causes to be placed a counterfeit taxable substance tax stamp, label, or other official indicia on a taxable substance, is guilty of a class “D” felony.
A person who uses, sells, offers for sale, or possesses for use or sale a previously used or expired taxable substance tax stamp, label, or other official indicia, or attaches or causes to be attached a previously used or expired taxable substance tax stamp, label, or other official indicia to a taxable substance, is guilty of a class “D” felony.
Notwithstanding section 802.3, an indictment may be found or information filed upon any criminal offense specified in this chapter, in the proper court, within six years after the commission of the offense.
SEC. 49.453B.13 CREDIT FOR PREVIOUSLY PAID TAXES
If another state or local unit of government has previously assessed an excise tax on a taxable substance, the taxpayer shall pay the difference between the tax imposed under this chapter and the tax previously paid. If the tax previously paid to the other state or local unit of government was equal to or greater than the tax imposed under this chapter, no tax is due. The burden is on the taxpayer to show that an excise tax on the taxable substances has been paid to another state or local unit of government.
SEC. 50. 453B.14 REVISION OF TAX- REFUNDS
Sections 421.5, 422.26, 422.28, 422.29, 422.73, subsection 2, and 422.74 shall apply to this chapter, except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director.
SEC. 51. 453B.15 AVAILABILITY OF RECORDS AND INFORMATION
The director may request from state, county, and local agencies, information and assistance deemed necessary to administer this chapter. State, county, and local agencies, officers, and employees shall cooperate with the director in identifying dealers and shall, on request, supply the department with available information and assistance which the director deems necessary to administer this chapter, notwithstanding any provisions of law making such information confidential.
70-505 (7/3/2000)
HMMMMMMMMMM I GUESS IM RIGHT
dont ever try and compete with me mentally or physically