79-5210.
Same; certain persons not required to pay tax.
Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act.
History:
L. 1987, ch. 366, § 10; July 1.
CASE ANNOTATIONS
1. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 526, 769 P.2d 1174 (1989).
2. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991).
State v. Durrant, 769 P.2d 1174 (Kan. 1989). “” K.S.A. 1988 Supp. 79-5210 specifically exempts pharmacists and any other person “lawfully in possession of marijuana or a controlled substance” from payment of the tax required by the act.”
State v. Gulledge, 896 P.2d 378 (Kan. 1995). “The statute was amended in 1994 to provide that the crime is a severity level 10 felony.”
State v. Berberich, 811 P.2d 1192 (Kan. 1991). “K.S.A. 79-5210 exempts from taxation doctors, hospitals, pharmacists, and others legally possessing the specified substances.”
State v. Jones (Kan. Ct. App. 2024). · cites it 2דSee K.S.A. 79-5210 ("Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.