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(a) In the case of a timely filed return, no return filed, or a late return, on or
14before the due date of the return.
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(b) In the case of a deficiency determination of taxes, within 2 months after the
16date of demand.
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17(10) If due to neglect an incorrect return is filed under this subchapter, the
18entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive
19of interest or other penalty. A person filing an incorrect return has the burden of
20proving that the error or errors were due to good cause and not due to neglect.
SB1034,21
21Section 21
. 182.001 (3) of the statutes is amended to read:
SB1034,38,222
182.001
(3) Prohibited activities. Those farming operations prohibited under
23this section are the production of dairy products not including the processing of such
24dairy products; the production of cattle, hogs
, and sheep; and the production of
1wheat, field corn, barley, oats, rye, hay, pasture, soybeans, millet, sorghum,
and 2hemp
, and marijuana and medical marijuana as provided under ss. 73.17 and 73.18.
SB1034,22
3Section 22
. 440.035 (2m) (a) of the statutes is renumbered 440.035 (2m) (a)
4(intro.) and amended to read:
SB1034,38,55
440.035
(2m) (a) (intro.) In this subsection
, “
controlled:
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61. “Controlled substance" has the meaning given in s. 961.01 (4).
SB1034,23
7Section 23
. 440.035 (2m) (a) 2. of the statutes is created to read:
SB1034,38,98
440.035
(2m) (a) 2. “Medical marijuana” has the meaning given in s. 73.18 (1)
9(e).
SB1034,24
10Section 24
. 440.035 (2m) (b) of the statutes is renumbered 440.035 (2m) (b)
111.
SB1034,25
12Section 25
. 440.035 (2m) (b) 2. of the statutes is created to read:
SB1034,38,1613
440.035
(2m) (b) 2. The medical examining board and the board of nursing may
14issue guidelines regarding best practices in making recommendations for the use of
15medical marijuana under s. 73.18 (2) for persons credentialed by that board who are
16authorized to recommend the use of medical marijuana.
SB1034,26
17Section 26
. 441.07 (1g) (d) 3. of the statutes is created to read:
SB1034,38,1918
441.07
(1g) (d) 3. Recommending the use of medical marijuana to treat a
19patient in accordance with s. 73.18 (2).
SB1034,27
20Section 27
. 441.20 of the statutes is created to read:
SB1034,38,22
21441.20 Recommendations for use of medical marijuana. (1) In this
22section, “medical marijuana” has the meaning given in s. 73.18 (1) (e).
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23(2) A certified advanced practice nurse prescriber who, acting in good faith,
24recommends the use of medical marijuana to treat a patient in accordance with s.
2573.18 (2) shall be immune from criminal or civil liability and may not be subject to
1professional discipline under s. 441.07 for any outcomes resulting from that
2recommendation.
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3Section 28
. 448.015 (4) (bm) 3. of the statutes is created to read:
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448.015
(4) (bm) 3. Recommending the use of medical marijuana, as defined
5in s. 73.18 (1) (e), to treat a patient in accordance with s. 73.18 (2).
SB1034,29
6Section 29
. 448.039 of the statutes is created to read:
SB1034,39,8
7448.039 Recommendations for use of medical marijuana. (1) In this
8section, “medical marijuana” has the meaning given in s. 73.18 (1) (e).
SB1034,39,12
9(2) A physician or physician assistant who, acting in good faith, recommends
10the use of medical marijuana to treat a patient in accordance with s. 73.18 (2) shall
11be immune from criminal or civil liability and may not be subject to professional
12discipline under s. 448.02 for any outcomes resulting from that recommendation.
SB1034,30
13Section 30
. 450.03 (1) (em) of the statutes is created to read:
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450.03
(1) (em) Any person acting within the scope of a valid medical marijuana
15producer, processor, or dispensary license under s. 73.17.
SB1034,31
16Section 31
. 450.07 (1m) of the statutes is renumbered 450.07 (1m) (a).
SB1034,32
17Section 32
. 450.07 (1m) (b) of the statutes is created to read:
SB1034,39,2018
450.07
(1m) (b) No license under this section is required for a person acting
19within the scope of a valid medical marijuana producer, processor, or dispensary
20license under s. 73.17.
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21Section 33
. 450.071 (1) of the statutes is renumbered 450.071 (1) (a) and
22amended to read: