§ 47:2601 Imposition of tax
§ 47:2602 Definitions
§ 47:2603 Use of stamps required
§ 47:2604 Authority to issue rules and regulations
§ 47:2605 Confidential nature of information
§ 47:2606 Investigatory powers
§ 47:2607 Penalties
§ 47:2608 Seizure and forfeiture of property
§ 47:2609 Distribution of proceeds; formula
§ 47:2610 Exceptions

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle IV > Chapter 3 > Part I - Marijuana and Controlled Dangerous Substances Tax

  • Contract: A legal written agreement that becomes binding when signed.
  • Controlled dangerous substance: means a drug, substance, or immediate precursor in Schedule I through V of La. See Louisiana Revised Statutes 47:2602
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dealer: means a person who in violation of Louisiana law manufactures, produces, ships, transports, or imports into Louisiana or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of any controlled dangerous substance, or ten or more dosage units of any controlled dangerous substance which is not sold by weight. See Louisiana Revised Statutes 47:2602
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • police jury: means the governing authority of the various parishes. See Louisiana Revised Statutes 38:1751
  • Secretary: means the secretary of the Department of Revenue or his duly authorized representatives. See Louisiana Revised Statutes 47:2602
  • Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the secretary by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:2602
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.