AB50-ASA2-AA18,30,998. The activation time. AB50-ASA2-AA18,30,11109. The name of the laboratory performing any test, the test batch number, and 11the test analysis dates. AB50-ASA2-AA18,30,131210. The logotype for recreational marijuana developed by the department of 13agriculture, trade and consumer protection under s. 100.145. AB50-ASA2-AA18,30,151411. Warnings about the risks of marijuana use and pregnancy and risks of 15marijuana use by persons under the age of 18. AB50-ASA2-AA18,30,1916(b) No marijuana processor or microbusiness that operates as a marijuana 17processor may make usable marijuana using marijuana grown outside this state. 18The label on each package of usable marijuana may indicate that the usable 19marijuana is made in this state. AB50-ASA2-AA18,30,2120(11) (a) No permittee may sell marijuana or usable marijuana that contains 21more than 3 parts tetrahydrocannabinols to one part cannabidiol. AB50-ASA2-AA18,31,222(b) No permittee may sell marijuana or usable marijuana that tests positive 23under sub. (9) (a) for mold, fungus, pesticides, or other contaminants if the
1contaminants, or level of contaminants, are identified by a testing laboratory to be 2potentially unsafe to the consumer. AB50-ASA2-AA18,31,63(12) Immediately after beginning employment with a permittee, every 4employee of a permittee shall receive training, approved by the department, on the 5safe handling of marijuana and usable marijuana and on security and inventory 6accountability procedures. AB50-ASA2-AA18,31,137139.974 Records and reports. (1) Every permittee shall keep accurate and 8complete records of the permittee’s production and sales of marijuana and usable 9marijuana in this state. The records shall be kept on the premises described in the 10permit and in such manner as to ensure permanency and accessibility for 11inspection at reasonable hours by the department’s authorized personnel. The 12department shall prescribe reasonable and uniform methods of keeping records and 13making reports and shall provide the necessary forms to permittees. AB50-ASA2-AA18,31,2314(2) If the department determines that a permittee’s records are not kept in 15the prescribed form or are in such condition that the department requires an 16unusual amount of time to determine from the records the amount of the tax due, 17the department shall give notice to the permittee that the permittee is required to 18revise the permittee’s records and keep them in the prescribed form. If the 19permittee fails to comply within 30 days, the permittee shall pay the expenses 20reasonably attributable to a proper examination and tax determination at the rate 21of $30 a day for each auditor used to make the examination and determination. The 22department shall send a bill for such expenses, and the permittee shall pay the 23amount of such bill within 10 days. AB50-ASA2-AA18,32,10
1(3) If a permittee fails to file a report when due, the permittee shall pay a late 2filing fee of $10. A report that is mailed is filed on time if it is mailed in a properly 3addressed envelope with postage prepaid, the envelope is officially postmarked, or 4marked or recorded electronically as provided under section 7502 (f) (2) (c) of the 5Internal Revenue Code, on the date due, and the report is actually received by the 6department or at the destination that the department prescribes within 5 days of 7the due date. A report that is not mailed is timely if it is received on or before the 8due date by the department or at the destination that the department prescribes. 9For purposes of this subsection, “mailed” includes delivery by a delivery service 10designated under section 7502 (f) of the Internal Revenue Code. AB50-ASA2-AA18,32,1611(4) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating 12to confidentiality of income, franchise, and gift tax returns, apply to any 13information obtained from any permittee under this subchapter on a tax return, 14report, schedule, exhibit, or other document or from an audit report relating to any 15of those documents, except that the department shall publish production and sales 16statistics. AB50-ASA2-AA18,32,1917139.975 Administration and enforcement. (1) The department shall 18administer and enforce this subchapter and promulgate rules necessary to 19administer and enforce this subchapter. AB50-ASA2-AA18,32,2120(2) The duly authorized employees of the department have all necessary 21police powers to prevent violations of this subchapter. AB50-ASA2-AA18,33,522(3) Authorized personnel of the department of justice and the department of 23revenue, and any law enforcement officer, within their respective jurisdictions, may
1at all reasonable hours enter the premises of any permittee and examine the books 2and records to determine whether the tax imposed by this subchapter has been fully 3paid and may enter and inspect any premises where marijuana or usable marijuana 4is produced, processed, made, sold, or stored to determine whether the permittee is 5complying with this subchapter. AB50-ASA2-AA18,33,96(4) The department may suspend or revoke the permit of any permittee that 7violates s. 100.30, any provision of this subchapter, or any rule promulgated under 8sub. (1). The department shall revoke the permit of any permittee that violates s. 9100.30 3 or more times within a 5-year period. AB50-ASA2-AA18,33,1710(5) No suit shall be maintained in any court to restrain or delay the collection 11or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax 12when due and, if paid under protest, may at any time within 90 days from the date 13of payment sue the state to recover the tax paid. If it is finally determined that any 14part of the tax was wrongfully collected, the secretary of administration shall pay 15the amount wrongfully collected. A separate suit need not be filed for each separate 16payment made by any taxpayer, but a recovery may be had in one suit for as many 17payments as may have been made. AB50-ASA2-AA18,33,2318(6) (a) Any person may be compelled to testify in regard to any violation of this 19subchapter of which the person may have knowledge, even though such testimony 20may tend to incriminate the person, upon being granted immunity from 21prosecution in connection with the testimony, and upon the giving of such 22testimony, the person shall not be prosecuted because of the violation relative to 23which the person has testified. AB50-ASA2-AA18,34,2
1(b) The immunity provided under par. (a) is subject to the restrictions under s. 2972.085. AB50-ASA2-AA18,34,43(7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed 4under this subchapter. AB50-ASA2-AA18,34,105(8) Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and 6(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the 7taxes under this subchapter. Section 71.74 (13) as it applies to the collection of the 8taxes under ch. 71 applies to the collection of the taxes under this subchapter, 9except that the period during which notice of an additional assessment shall be 10given begins on the due date of the report under this subchapter. AB50-ASA2-AA18,34,1411(9) Any building or place of any kind where marijuana or usable marijuana is 12sold, possessed, stored, or manufactured without a lawful permit or in violation of s. 13139.972 or 139.973 is declared a public nuisance and may be closed and abated as 14such. AB50-ASA2-AA18,34,1715(10) At the request of the secretary of revenue, the attorney general may 16represent this state or assist a district attorney in prosecuting any case arising 17under this subchapter. AB50-ASA2-AA18,35,218139.976 Theft of tax moneys. All marijuana tax moneys received by a 19permittee for the sale of marijuana or usable marijuana on which the tax under this 20subchapter has become due and has not been paid are trust funds in the permittee’s 21possession and are the property of this state. Any permittee that fraudulently 22withholds, appropriates, or otherwise uses marijuana tax moneys that are the
1property of this state is guilty of theft under s. 943.20 (1), whether or not the 2permittee has or claims to have an interest in those moneys. AB50-ASA2-AA18,35,93139.977 Seizure and confiscation. (1) All marijuana and usable 4marijuana produced, processed, made, kept, stored, sold, distributed, or 5transported in violation of this subchapter, and all tangible personal property used 6in connection with the marijuana or usable marijuana, is unlawful property and 7subject to seizure by the department or a law enforcement officer. Except as 8provided in sub. (2), all marijuana and usable marijuana seized under this 9subsection shall be destroyed. AB50-ASA2-AA18,35,1510(2) If marijuana or usable marijuana on which the tax has not been paid is 11seized as provided under sub. (1), it may be given to law enforcement officers to use 12in criminal investigations or sold to qualified buyers by the department, without 13notice. If the department finds that the marijuana or usable marijuana may 14deteriorate or become unfit for use in criminal investigations or for sale, or that 15those uses would otherwise be impractical, the department may order it destroyed. AB50-ASA2-AA18,35,2216(3) If marijuana or usable marijuana on which the tax has been paid is seized 17as provided under sub. (1), it shall be returned to the true owner if ownership can be 18ascertained and the owner or the owner’s agent is not involved in the violation 19resulting in the seizure. If the ownership cannot be ascertained or if the owner or 20the owner’s agent was guilty of the violation that resulted in the seizure of the 21marijuana or usable marijuana, it may be sold or otherwise disposed of as provided 22in sub. (2). AB50-ASA2-AA18,36,1823(4) If tangible personal property other than marijuana or usable marijuana is
1seized as provided under sub. (1), the department shall advertise the tangible 2personal property for sale by publication of a class 2 notice under ch. 985. If no 3person claiming a lien on, or ownership of, the property has notified the department 4of the person’s claim within 10 days after last insertion of the notice, the 5department shall sell the property. If a sale is not practical, the department may 6destroy the property. If a person claiming a lien on, or ownership of, the property 7notifies the department within the time prescribed in this subsection, the 8department may apply to the circuit court in the county where the property was 9seized for an order directing disposition of the property or the proceeds from the 10sale of the property. If the court orders the property to be sold, all liens, if any, may 11be transferred from the property to the sale proceeds. Neither the property seized 12nor the proceeds from the sale shall be turned over to any claimant of lien or 13ownership unless the claimant first establishes that the property was not used in 14connection with any violation under this subchapter or that, if so used, it was done 15without the claimant’s knowledge or consent and without the claimant’s knowledge 16of facts that should have given the claimant reason to believe it would be put to such 17use. If no claim of lien or ownership is established as provided under this 18subsection, the property may be ordered destroyed. AB50-ASA2-AA18,36,2319139.978 Interest and penalties. (1) Any person that makes or signs any 20false or fraudulent report under this subchapter or that attempts to evade the tax 21imposed by s. 139.971, or that aids in or abets the evasion or attempted evasion of 22that tax, may be fined not more than $10,000 or imprisoned for not more than 9 23months or both. AB50-ASA2-AA18,37,3
1(2) Any permittee that fails to keep the records required by s. 139.974 (1) and 2(2) shall be fined not less than $100 nor more than $500 or imprisoned not more 3than 6 months or both. AB50-ASA2-AA18,37,84(3) Any person that refuses to permit the examination or inspection 5authorized under s. 139.975 (3) may be fined not more than $500 or imprisoned not 6more than 6 months or both. The department shall immediately suspend or revoke 7the permit of any person that refuses to permit the examination or inspection 8authorized under s. 139.975 (3). AB50-ASA2-AA18,37,119(4) Any person that violates any of the provisions of this subchapter for which 10no other penalty is prescribed shall be fined not less than $100 nor more than 11$1,000 or imprisoned not less than 10 days nor more than 90 days or both. AB50-ASA2-AA18,37,1412(5) Any person that violates any of the rules promulgated in accordance with 13this subchapter shall be fined not less than $100 nor more than $500 or imprisoned 14not more than 6 months or both. AB50-ASA2-AA18,37,1815(6) In addition to the penalties imposed for violating the provisions of this 16subchapter or any of the department’s rules, the department shall revoke the 17permit of any person convicted of such a violation and not issue another permit to 18that person for a period of 2 years following the revocation. AB50-ASA2-AA18,37,2319(7) Unpaid taxes under this subchapter bear interest at the rate of 12 percent 20per year from the due date of the return until paid or deposited with the 21department, and all refunded taxes bear interest at the rate of 3 percent per year 22from the due date of the return to the date on which the refund is certified on the 23refund rolls. AB50-ASA2-AA18,38,2
1(8) All nondelinquent payments of additional amounts owed under this 2subchapter shall be applied in the following order: penalties, interest, tax principal. AB50-ASA2-AA18,38,53(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per 4month until paid. The taxes imposed by this subchapter shall become delinquent if 5not paid by any of the following due dates, whichever is applicable: AB50-ASA2-AA18,38,76(a) In the case of a timely filed return, no return filed, or a late return, on or 7before the due date of the return. AB50-ASA2-AA18,38,98(b) In the case of a deficiency determination of taxes, within 2 months after 9the date of demand. AB50-ASA2-AA18,38,1410(10) If due to neglect an incorrect return is filed under this subchapter, the 11entire tax finally determined is subject to a penalty of 25 percent of the tax 12exclusive of interest or other penalty. A person filing an incorrect return has the 13burden of proving that the error or errors were due to good cause and not due to 14neglect. AB50-ASA2-AA18,38,2015139.979 Personal use. An individual who possesses no more than 6 16marijuana plants that have reached the flowering stage at any one time is not 17subject to the tax imposed under s. 139.971. An individual who possesses more 18than 6 marijuana plants that have reached the flowering stage at any one time shall 19apply for the appropriate permit under s. 139.972 and pay the appropriate tax 20imposed under s. 139.971. AB50-ASA2-AA18,39,221139.980 Agreement with tribes. The department may enter into an 22agreement with a federally recognized American Indian tribe or band in this state 23for the administration and enforcement of this subchapter and to provide refunds of
1the tax imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled 2members of the tribe or band residing on the tribal land. AB50-ASA2-AA18,39,74157.06 (11) (hm) Unless otherwise required by federal law, a hospital, 5physician, procurement organization, or other person may not determine the 6ultimate recipient of an anatomical gift based solely upon a positive test for the use 7of marijuana by a potential recipient. AB50-ASA2-AA18,39,109157.06 (11) (i) Except as provided under par. pars. (a) 2. and (hm), nothing in 10this section affects the allocation of organs for transplantation or therapy. AB50-ASA2-AA18,40,612289.33 (3) (d) “Local approval” includes any requirement for a permit, license, 13authorization, approval, variance or exception or any restriction, condition of 14approval or other restriction, regulation, requirement or prohibition imposed by a 15charter ordinance, general ordinance, zoning ordinance, resolution or regulation by 16a town, city, village, county or special purpose district, including without limitation 17because of enumeration any ordinance, resolution or regulation adopted under s. 1891.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2), 19(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24), 20(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), 21(19), (20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), 22(10), (11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 23(3), (4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and
1(16), 59.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 259.698, 59.70 (1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), 3(3), (5), (7), (8), and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 460.77, 61.34, 61.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 566.0101, 66.0415, 87.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of 6ch. 60, or subch. III of ch. 91. AB50-ASA2-AA18,40,98349.02 (2) (b) 4. Local ordinances enacted under s. 59.54 (25) (a) or (25m) or 966.0107 (1) (bm). AB50-ASA2-AA18,3210Section 32. 961.01 (14) of the statutes is renumbered 961.70 (2) and 11amended to read: AB50-ASA2-AA18,40,2312961.70 (2) “Marijuana” means all parts of the plants of the genus Cannabis, 13whether growing or not; the seeds thereof; the resin extracted from any part of the 14plant; and every compound, manufacture, salt, derivative, mixture, or preparation 15of the plant, its seeds or resin, including if the tetrahydrocannabinols concentration 16of the plant part, seeds, resin, compound, manufacture, salt, derivative, mixture, or 17preparation is greater than 0.3 percent on a dry weight basis. “Marijuana” does 18include the mature stalks if mixed with other parts of the plant, but does not 19include fiber produced from the stalks, oil or cake made from the seeds of the plant, 20any other compound, manufacture, salt, derivative, mixture, or preparation of the 21mature stalks (except the resin extracted therefrom), fiber, oil, or cake or the 22sterilized seed of the plant which is incapable of germination. “Marijuana” does not 23include hemp, as defined in s. 94.55 (1). AB50-ASA2-AA18,364Section 36. 961.34 of the statutes is renumbered 961.75, and 961.75 (title), 5as renumbered, is amended to read: AB50-ASA2-AA18,41,66961.75 (title) Controlled substances Marijuana therapeutic research. AB50-ASA2-AA18,41,2212961.41 (1r) Determining weight of substance. In determining amounts 13under s. 961.49 (2) (b), 1999 stats., and subs. (1) and (1m), an amount includes the 14weight of cocaine, cocaine base, fentanyl, a fentanyl analog, heroin, phencyclidine, 15lysergic acid diethylamide, psilocin, psilocybin, amphetamine, methamphetamine, 16tetrahydrocannabinols, synthetic cannabinoids, or substituted cathinones, or any 17controlled substance analog of any of these substances together with any compound, 18mixture, diluent, plant material or other substance mixed or combined with the 19controlled substance or controlled substance analog. In addition, in determining 20amounts under subs. (1) (h) and (1m) (h), the amount of tetrahydrocannabinols 21means anything included under s. 961.14 (4) (t) and includes the weight of any 22marijuana. AB50-ASA2-AA18,42,3
1961.41 (1x) Conspiracy. Any person who conspires, as specified in s. 939.31, 2to commit a crime under sub. (1) (cm) to (h) (g) or (1m) (cm) to (h) (g) is subject to the 3applicable penalties under sub. (1) (cm) to (h) (g) or (1m) (cm) to (h) (g). AB50-ASA2-AA18,42,145961.41 (3g) (c) Cocaine and cocaine base. If a person possesses or attempts to 6possess cocaine or cocaine base, or a controlled substance analog of cocaine or 7cocaine base, the person shall be fined not more than $5,000 and may be imprisoned 8for not more than one year in the county jail upon a first conviction and is guilty of 9a Class I felony for a 2nd or subsequent offense. For purposes of this paragraph, an 10offense is considered a 2nd or subsequent offense if, prior to the offender’s 11conviction of the offense, the offender has at any time been convicted of any felony or 12misdemeanor under this chapter or under any statute of the United States or of any 13state relating to controlled substances, controlled substance analogs, narcotic 14drugs, marijuana, or depressant, stimulant, or hallucinogenic drugs. AB50-ASA2-AA18,43,916961.41 (3g) (d) Certain hallucinogenic and stimulant drugs. If a person 17possesses or attempts to possess lysergic acid diethylamide, phencyclidine, 18amphetamine, 3,4-methylenedioxymethamphetamine, methcathinone, cathinone, 19N-benzylpiperazine, a substance specified in s. 961.14 (4) (a) to (h), (m) to (q), (sm), 20(u) to (xb), or (7) (L), psilocin, or psilocybin, or a controlled substance analog of 21lysergic acid diethylamide, phencyclidine, amphetamine, 3,4-22methylenedioxymethamphetamine, methcathinone, cathinone, N-benzylpiperazine, 23a substance specified in s. 961.14 (4) (a) to (h), (m) to (q), (sm), (u) to (xb), or (7) (L),
1psilocin, or psilocybin, the person may be fined not more than $5,000 or imprisoned 2for not more than one year in the county jail or both upon a first conviction and is 3guilty of a Class I felony for a 2nd or subsequent offense. For purposes of this 4paragraph, an offense is considered a 2nd or subsequent offense if, prior to the 5offender’s conviction of the offense, the offender has at any time been convicted of 6any felony or misdemeanor under this chapter or under any statute of the United 7States or of any state relating to controlled substances, controlled substance 8analogs, narcotic drugs, marijuana, or depressant, stimulant, or hallucinogenic 9drugs. AB50-ASA2-AA18,43,2212961.41 (3g) (em) Synthetic cannabinoids. If a person possesses or attempts to 13possess a controlled substance specified in s. 961.14 (4) (tb), or a controlled 14substance analog of a controlled substance specified in s. 961.14 (4) (tb), the person 15may be fined not more than $1,000 or imprisoned for not more than 6 months or 16both upon a first conviction and is guilty of a Class I felony for a 2nd or subsequent 17offense. For purposes of this paragraph, an offense is considered a 2nd or 18subsequent offense if, prior to the offender’s conviction of the offense, the offender 19has at any time been convicted of any felony or misdemeanor under this chapter or 20under any statute of the United States or of any state relating to controlled 21substances, controlled substance analogs, narcotic drugs, marijuana, or depressant, 22stimulant, or hallucinogenic drugs. AB50-ASA2-AA18,44,17
1961.47 (1) Whenever any person who has not previously been convicted of any 2offense under this chapter, or of any offense under any statute of the United States 3or of any state or of any county ordinance relating to controlled substances or 4controlled substance analogs, narcotic drugs, marijuana or stimulant, depressant, 5or hallucinogenic drugs, pleads guilty to or is found guilty of possession or 6attempted possession of a controlled substance or controlled substance analog 7under s. 961.41 (3g) (b), the court, without entering a judgment of guilt and with 8the consent of the accused, may defer further proceedings and place him or her on 9probation upon terms and conditions. Upon violation of a term or condition, the 10court may enter an adjudication of guilt and proceed as otherwise provided. Upon 11fulfillment of the terms and conditions, the court shall discharge the person and 12dismiss the proceedings against him or her. Discharge and dismissal under this 13section shall be without adjudication of guilt and is not a conviction for purposes of 14disqualifications or disabilities imposed by law upon conviction of a crime, including 15the additional penalties imposed for 2nd or subsequent convictions under s. 961.48. 16There may be only one discharge and dismissal under this section with respect to 17any person. AB50-ASA2-AA18,45,219961.48 (3) For purposes of this section, a felony offense under this chapter is 20considered a 2nd or subsequent offense if, prior to the offender’s conviction of the 21offense, the offender has at any time been convicted of any felony or misdemeanor 22offense under this chapter or under any statute of the United States or of any state
1relating to controlled substances or controlled substance analogs, narcotic drugs, 2marijuana or depressant, stimulant, or hallucinogenic drugs. AB50-ASA2-AA18,45,54961.48 (5) This section does not apply if the person is presently charged with 5a felony under s. 961.41 (3g) (c), (d), (e), or (g). AB50-ASA2-AA18,506Section 50. 961.49 (1m) (intro.) of the statutes is amended to read: AB50-ASA2-AA18,45,157961.49 (1m) (intro.) If any person violates s. 961.41 (1) (cm), (d), (dm), (e), (f), 8or (g) or (h) by delivering or distributing, or violates s. 961.41 (1m) (cm), (d), (dm), 9(e), (f), or (g) or (h) by possessing with intent to deliver or distribute, cocaine, 10cocaine base, fentanyl, a fentanyl analog, heroin, phencyclidine, lysergic acid 11diethylamide, psilocin, psilocybin, amphetamine, methamphetamine, or 12methcathinone or any form of tetrahydrocannabinols or a controlled substance 13analog of any of these substances and the delivery, distribution or possession takes 14place under any of the following circumstances, the maximum term of 15imprisonment prescribed by law for that crime may be increased by 5 years: AB50-ASA2-AA18,5217Section 52. 961.571 (1) (a) 11. (intro.) of the statutes is amended to read: AB50-ASA2-AA18,45,2018961.571 (1) (a) 11. (intro.) Objects used, designed for use or primarily 19intended for use in ingesting, inhaling, or otherwise introducing marijuana, 20cocaine, hashish or hashish oil into the human body, such as: AB50-ASA2-AA18,5422Section 54. 961.571 (1) (a) 11. k. and L. of the statutes are repealed. AB50-ASA2-AA18,55
1Section 55. Subchapter VIII of chapter 961 [precedes 961.70] of the statutes 2is created to read: AB50-ASA2-AA18,46,55REGULATION OF MARIJUANA
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