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Kansas Statutes Annotated

K.S.A. § 79-5201 (2026)

Taxation of marijuana and controlled substances; definitions

✓ current as of May 2026
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79-5201. Taxation of marijuana and controlled substances; definitions. As used in this act:

(a) "Marijuana" means any marijuana, whether real or counterfeit, as defined by K.S.A. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas;

(b) "controlled substance" means any drug or substance, whether real or counterfeit, as defined by K.S.A. 21-5701, and amendments thereto, which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of Kansas. Such term shall not include marijuana;

(c) "dealer" means any person who, in violation of Kansas law, manufactures, produces, ships, transports or imports into Kansas or in any manner acquires or possesses more than 28 grams of marijuana, or more than one gram of any controlled substance, or 10 or more dosage units of any controlled substance which is not sold by weight;

(d) "domestic marijuana plant" means any cannabis plant at any level of growth which is harvested or tended, manicured, irrigated, fertilized or where there is other evidence that it has been treated in any other way in an effort to enhance growth.

History: L. 1987, ch. 366, § 1; L. 1990, ch. 359, § 1; L. 2009, ch. 32, § 63; July 1.

Notes of Decisions
Cited in 50 cases (7 in the last 5 years), 1989–2025 · leading case: State v. Pribble, 375 P.3d 966 (Kan. 2016).
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State v. Pribble, 375 P.3d 966 (Kan. 2016). · cites it 17× “79-5201(c), which is a subsection of the definitions provision of the act addressing the taxation of marijuana and controlled substances, K.S.A. 79-5201 et seq. That particular definition states as follows: "(c) 'dealer' means any person who, in violation of Kansas law,…”
State v. Engles, 17 P.3d 355 (Kan. 2001). · cites it 9× “Engles of his conviction and sentence for violating the Kansas Drug Tax Act (Act), K.S.A. 79-5201 et seq. Engles contends the statute is in violation of Article 11, § 1 of the Kansas Constitution.”
State v. Durrant, 769 P.2d 1174 (Kan. 1989). · cites it 10× “: The State of Kansas appeals upon a question reserved in two separate criminal cases in which the district courts of Shawnee County and Osage County held the act providing for taxation of marijuana and controlled substances, K.S.A. 1988 Supp. 79-5201 et seq., unconstitutional…”
Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009). · cites it 2× “16 (2006); Kan. Stat. Ann. §§ 79-5201 to -5212 (1997 & Supp.”
State v. Kleypas, 40 P.3d 139 (Kan. 2001). · cites it 2× “79-5206 granted use immunity but not derivative-use immunity.”
Dickerson v. Kansas Dep't of Revenue, 863 P.2d 364 (Kan. 1993). · cites it 6× “tention that Dickerson did not plead to a specific amount, we set out the transcript of the pertinent portion of the criminal case audiotape recorded at Dickerson’s February 26, 1990, arraignment, waiver of preliminary hearing, and entry of plea: *847 THE STATE: “Specifically…”
State v. Berberich, 811 P.2d 1192 (Kan. 1991). · cites it 6× “The trial court denied *855 Berberich’s motion to dismiss the charge of possession of methamphetamine with intent to sell as an included offense of the violation of K.S.A. 79-5201 et seq., the Kansas Drug Tax Act.”
State v. Gulledge, 896 P.2d 378 (Kan. 1995). · cites it 5× “65-4127b and possession of marijuana without a tax stamp in violation of K.S.A. 79-5201 et seq. Based on Montana Dept.”
In re the Appeal of Burch, 294 P.3d 1155 (Kan. 2013). · cites it 3× “Burch appeals from the decision of the Court of Tax Appeals (COTA) granting summary judgment to the Kansas Department of Revenue (KDOR) on its assessment of taxes and civil penalties against Burch under the Kansas DrugTax Act, K.S.A. 79-5201 et seq. Burch argues COTA erred in…”
State v. Schoonover, 133 P.3d 48 (Kan. 2006). “K.S.A. 79-5201(b). Controlled substance is not defined based on whether a drug is in usable form or not.”
State v. Martin, 544 P.3d 820 (Kan. 2024). · cites it 3× “The Act authorizes a conviction and sentence for failure to affix a drug-tax stamp. K.S.A. 79-5208. And the sentence imposed for no drug-tax stamp is determined under the nondrug sentencing grid, while the sentence for simple possession is determined under the drug sentencing…”
State v. Jennings, 99 P.3d 145 (Kan. Ct. App. 2004). · cites it 4× “65-4161(a), failure to pay the Kansas drug tax in violation of K.S.A. 79-5201 et seq., and possession of drug paraphernalia in violation of K.”
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— K.S.A. § 79-5201(a) — 3 cases
In re the Appeal of Burch, 294 P.3d 1155 (Kan. 2013). “Burch appeals from the decision of the Court of Tax Appeals (COTA) granting summary judgment to the Kansas Department of Revenue (KDOR) on its assessment of taxes and civil penalties against Burch under the Kansas DrugTax Act, K.S.A. 79-5201 et seq. Burch argues COTA erred in…”
State v. Gulledge, 896 P.2d 378 (Kan. 1995). “65-4127b and possession of marijuana without a tax stamp in violation of K.S.A. 79-5201 et seq. Based on Montana Dept.”
State v. Jones (Kan. Ct. App. 2024).
— K.S.A. § 79-5201(b) — 3 cases
State v. Pribble, 375 P.3d 966 (Kan. 2016). “79-5201(c), which is a subsection of the definitions provision of the act addressing the taxation of marijuana and controlled substances, K.S.A. 79-5201 et seq. That particular definition states as follows: "(c) 'dealer' means any person who, in violation of Kansas law,…”
State v. Schoonover, 133 P.3d 48 (Kan. 2006). “K.S.A. 79-5201(b). Controlled substance is not defined based on whether a drug is in usable form or not.”
State v. Curry, 28 P.3d 1019 (Kan. Ct. App. 2001).
— K.S.A. § 79-5201(c) — 23 cases
State v. Pribble, 375 P.3d 966 (Kan. 2016). “79-5201(c), which is a subsection of the definitions provision of the act addressing the taxation of marijuana and controlled substances, K.S.A. 79-5201 et seq. That particular definition states as follows: "(c) 'dealer' means any person who, in violation of Kansas law,…”
State v. Hutcherson, 968 P.2d 1109 (Kan. Ct. App. 1998).
State v. Engles, 17 P.3d 355 (Kan. 2001). “Engles of his conviction and sentence for violating the Kansas Drug Tax Act (Act), K.S.A. 79-5201 et seq. Engles contends the statute is in violation of Article 11, § 1 of the Kansas Constitution.”
State v. Martin, 544 P.3d 820 (Kan. 2024). “The Act authorizes a conviction and sentence for failure to affix a drug-tax stamp. K.S.A. 79-5208. And the sentence imposed for no drug-tax stamp is determined under the nondrug sentencing grid, while the sentence for simple possession is determined under the drug sentencing…”
Jensen v. Bouker, 96 F. Supp. 2d 1167 (D. Kan. 2000).
— K.S.A. § 79-5201(d) — 2 cases
Jensen v. Bouker, 96 F. Supp. 2d 1167 (D. Kan. 2000).
State v. Holsted, 370 P.3d 1207 (Kan. Ct. App. 2016).
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