06RS HB685


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HB 685 (BR 1889) - S. Nunn, J. Carr

     AN ACT relating to the taxation of marijuana and controlled substances and making an appropriation.
     Amend KRS 138.870 to redefine "taxable activity" and define additional terms; amend KRS 138.872 to change tax rates on controlled substances based on type of controlled substance and whether or not the controlled substance is sold by weight; amend KRS 138.880 to require law enforcement to notify the Department of Revenue within 48 hours after seizing marijuana or a controlled substance subject to tax or arresting a person engaged in a taxable activity if tax has not been paid; require the local or state law enforcement agency to file a copy of the notice with the appropriate county clerks and financial institutions; amend KRS 138.882 to prohibit the Department of Revenue from bringing a levy action or other legal proceedings against any assets belonging to the parents of a taxpayer under the age of 18 or tangible personal property belonging to the spouse of the taxpayer if the spouse had dependent children under the age of 18 living in the household; provide that the reduction or dismissal of a criminal case shall not affect tax assessment; amend 138.888 to establish a drug forfeiture trust fund, require all funds collected from the marijuana and controlled substance tax to be deposited in the fund and distributed among law enforcement , the Department of Revenue, the Office of Drug Control Policy and the Commonwealth's Attorney; amend KRS 138.889 to subject violators to uniform civil penalties provisions; amend KRS 138.376, 138.874, 138.878, 138.884 and 138.886 to conform; EFFECTIVE August 1, 2006.

     Feb 24-introduced in House
     Feb 27-to Appropriations and Revenue (H)

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