Terms Used In Louisiana Revised Statutes 47:2604

  • Marijuana: means all parts of plants of the Genus Cannabis, whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds or resin, but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination. See Louisiana Revised Statutes 47:2602
  • Secretary: means the secretary of the Department of Revenue or his duly authorized representatives. See Louisiana Revised Statutes 47:2602

The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Part.  The secretary shall adopt a uniform system of providing, affixing, and displaying official stamps for marijuana and controlled dangerous substances on which a tax is imposed.  

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.