House Concurrent Resolution 97

(As Adopted by House)

A CONCURRENT RESOLUTION SUSPENDING THE DEADLINES FOR THE PURPOSE OF REQUESTING THE DRAFTING, AND THE INTRODUCTION, CONSIDERATION AND PASSAGE, OF A BILL ENTITLED "AN ACT TO IMPOSE AND LEVY AN EXCISE TAX UPON THE POSSESSION OF UNAUTHORIZED SUBSTANCES; TO PRESCRIBE THE RATE OF TAX THAT SHALL BE IMPOSED UPON UNAUTHORIZED SUBSTANCES; TO PROVIDE THAT THE TAX SHALL NOT APPLY TO ANY MATERIAL, COMPOUND, MIXTURE OR PREPARATION THAT CONTAINS ANY QUANTITY OF A CONTROLLED SUBSTANCE THAT IS LISTED AS EXEMPT UNDER THE UNIFORM CONTROLLED SUBSTANCES LAW OR TO ANY GOVERNMENTAL ENTITY POSSESSING A CONTROLLED SUBSTANCE FOR THE PURPOSE OF RESEARCH; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL ISSUE STAMPS TO AFFIX TO UNAUTHORIZED SUBSTANCES TO INDICATE PAYMENT OF THE TAX IMPOSED UNDER THIS ACT; TO REQUIRE LAW ENFORCEMENT AGENCIES TO REPORT TO THE STATE TAX COMMISSION THE SEIZURE OF AN UNAUTHORIZED SUBSTANCE OR THE MAKING OF AN ARREST OF A PERSON IN POSSESSION OF AN UNAUTHORIZED SUBSTANCE UPON WHICH A STAMP HAS NOT BEEN AFFIXED AS REQUIRED BY THIS ACT; TO PRESCRIBE THE MANNER AND PROCEDURE BY WHICH THE TAXES IMPOSED UNDER THIS ACT SHALL BE COLLECTED AND PAID; TO PROVIDE FOR THE IMPOSITION OF PENALTIES AND INTERESTS UPON PERSONS WHO FAIL TIMELY TO PAY THE TAXES IMPOSED UNDER THIS ACT; TO PROHIBIT DISCLOSURE OF THE IDENTITY OF PERSONS WHO PAY SUCH TAXES AND PURCHASE THE STAMPS AND TO PROHIBIT USE OF SUCH INFORMATION TO CRIMINALLY PROSECUTE SUCH PERSONS FOR THE UNLAWFUL POSSESSION OF UNAUTHORIZED SUBSTANCES; TO PROVIDE FOR THE DEPOSIT OF UNENCUMBERED PROCEEDS FROM THE TAXES LEVIED UNDER THIS ACT INTO THE STATE GENERAL FUND; TO AUTHORIZE THE STATE TAX COMMISSION TO PROMULGATE AND ADOPT RULES AND REGULATIONS TO IMPLEMENT, ADMINISTER AND ENFORCE THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 27-3-29, 27-3-31, 27-3-69, 27-3-80, 27-3-81, 41-29-105, 41-29-122, 41-29-139 AND 41-29-153, MISSISSIPPI CODE OF 1972; AND FOR RELATED PURPOSES."

BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF MISSISSIPPI, THE SENATE CONCURRING THEREIN, That the Joint Rules of the House and the Senate, including all the deadlines and other provisions imposed by Joint Rule No. 40, are suspended for the purpose of requesting the drafting, and the introduction, consideration and passage, of a bill entitled "AN ACT TO IMPOSE AND LEVY AN EXCISE TAX UPON THE POSSESSION OF UNAUTHORIZED SUBSTANCES; TO PRESCRIBE THE RATE OF TAX THAT SHALL BE IMPOSED UPON UNAUTHORIZED SUBSTANCES; TO PROVIDE THAT THE TAX SHALL NOT APPLY TO ANY MATERIAL, COMPOUND, MIXTURE OR PREPARATION THAT CONTAINS ANY QUANTITY OF A CONTROLLED SUBSTANCE THAT IS LISTED AS EXEMPT UNDER THE UNIFORM CONTROLLED SUBSTANCES LAW OR TO ANY GOVERNMENTAL ENTITY POSSESSING A CONTROLLED SUBSTANCE FOR THE PURPOSE OF RESEARCH; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL ISSUE STAMPS TO AFFIX TO UNAUTHORIZED SUBSTANCES TO INDICATE PAYMENT OF THE TAX IMPOSED UNDER THIS ACT; TO REQUIRE LAW ENFORCEMENT AGENCIES TO REPORT TO THE STATE TAX COMMISSION THE SEIZURE OF AN UNAUTHORIZED SUBSTANCE OR THE MAKING OF AN ARREST OF A PERSON IN POSSESSION OF AN UNAUTHORIZED SUBSTANCE UPON WHICH A STAMP HAS NOT BEEN AFFIXED AS REQUIRED BY THIS ACT; TO PRESCRIBE THE MANNER AND PROCEDURE BY WHICH THE TAXES IMPOSED UNDER THIS ACT SHALL BE COLLECTED AND PAID; TO PROVIDE FOR THE IMPOSITION OF PENALTIES AND INTERESTS UPON PERSONS WHO FAIL TIMELY TO PAY THE TAXES IMPOSED UNDER THIS ACT; TO PROHIBIT DISCLOSURE OF THE IDENTITY OF PERSONS WHO PAY SUCH TAXES AND PURCHASE THE STAMPS AND TO PROHIBIT USE OF SUCH INFORMATION TO CRIMINALLY PROSECUTE SUCH PERSONS FOR THE UNLAWFUL POSSESSION OF UNAUTHORIZED SUBSTANCES; TO PROVIDE FOR THE DEPOSIT OF UNENCUMBERED PROCEEDS FROM THE TAXES LEVIED UNDER THIS ACT INTO THE STATE GENERAL FUND; TO AUTHORIZE THE STATE TAX COMMISSION TO PROMULGATE AND ADOPT RULES AND REGULATIONS TO IMPLEMENT, ADMINISTER AND ENFORCE THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 27-3-29, 27-3-31, 27-3-69, 27-3-80, 27-3-81, 41-29-105, 41-29-122, 41-29-139 AND 41-29-153, MISSISSIPPI CODE OF 1972; AND FOR RELATED PURPOSES."