Kansas § 79-5202 Same; imposition of tax; rates; measurement

Kansas Statutes

§ 79-5202 — Same; imposition of tax; rates; measurement

Kansas § 79-5202

Ch. 79TAXATION

Art. 52MARIJUANA AND CONTROLLED SUBSTANCES

This text of Kansas § 79-5202 (Same; imposition of tax; rates; measurement) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-5202 (2026).

Text

(a)There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates:

(1)On each gram of marijuana, or each portion of a gram, $3.50;

(2)on each gram of a wet domestic marijuana plant, $.40;

(3)on each gram of a dry domestic marijuana plant, $.90;

(4)on each gram of controlled substance, or portion of a gram, $200; and

(5)on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.

(b)For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mi

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(a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates:
(1) On each gram of marijuana, or each portion of a gram, $3.50;
(2) on each gram of a wet domestic marijuana plant, $.40;
(3) on each gram of a dry domestic marijuana plant, $.90;
(4) on each gram of controlled substance, or portion of a gram, $200; and
(5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
(b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance.