Mississippi Legislature

1997 Regular Session

House Bill 619

[Introduced]

Instructions Bill Status Menu





History of Actions

Background

Title

Description: Controlled substances; establish tax on.

History of Actions:

101/07/97(H)Referred To Judiciary A;Ways and Means
202/26/97(H)Died In Committee

Background Information:

Effective dateJuly 1, 1997
DispositionDead
DeadlineRevenue/Appropriation
RevenueYes
3/5ths vote requiredYes

House Committees:

Principal Author: McCoy

Title: AN ACT TO IMPOSE AND LEVY A TAX UPON MARIHUANA AND OTHER CONTROLLED SUBSTANCES THAT ARE POSSESSED, TRANSPORTED, TRANSFERRED, IMPORTED, DISTRIBUTED, SOLD OR OFFERED FOR SALE BY PERSONS WITHOUT LAWFUL AUTHORITY; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL ADOPT A UNIFORM SYSTEM OF AFFIXING AND DISPLAYING OFFICIAL STAMPS, LABELS OR OTHER INDICIA FOR MARIHUANA AND CONTROLLED SUBSTANCES ON WHICH THE TAX IS IMPOSED AND SHALL ADOPT SUCH RULES AND REGULATIONS AS MAY BE NECESSARY FOR THE ENFORCEMENT AND ADMINISTRATION THEREOF; TO PRESCRIBE THE METHOD OF CALCULATING AND THE MANNER BY WHICH SUCH TAXES SHALL BE PAID; TO PRESCRIBE PENALTIES FOR PERSONS WHO FAIL TO PAY THE TAXES IMPOSED; TO PROHIBIT THE TAX COMMISSION AND PUBLIC EMPLOYEES FROM DISCLOSING THE IDENTITY OF PERSONS WHO PAY SUCH TAXES AND PURCHASE THE INDICIA; TO PROVIDE FOR THE DEPOSIT OF THE REVENUES COLLECTED FROM SUCH TAX INTO THE GENERAL FUND; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/27/97 at 10:33.



End Of Document

1997/History/HB\HB0619.htm