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4. The harvest batch number of the marijuana.
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5. The harvest date.
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6. The strain name and product identity.
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7. The net weight.
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8. The activation time.
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9. The name of laboratory performing any test, the test batch number, and the
15test analysis dates.
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10. The logotype for recreational marijuana developed by the department of
17agriculture, trade and consumer protection under s. 100.145.
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11. Warnings about the risks of marijuana use and pregnancy and risks of
19marijuana use by persons under the age of 18.
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(b) No marijuana processor or microbusiness that operates as a marijuana
21processor may make usable marijuana using marijuana grown outside this state.
22The label on each package of usable marijuana may indicate that the usable
23marijuana is made in this state.
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24(11) (a) No permittee may sell marijuana or usable marijuana that contains
25more than 3 parts tetrahydrocannabinols to one part cannabidiol.
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1(b) No permittee may sell marijuana or usable marijuana that tests positive
2under sub. (9) (a) for mold, fungus, pesticides, or other contaminants if the
3contaminants, or level of contaminants, are identified by a testing laboratory to be
4potentially unsafe to the consumer.
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5(12) Immediately after beginning employment with a permittee, every
6employee of a permittee shall receive training, approved by the department, on the
7safe handling of marijuana and usable marijuana and on security and inventory
8accountability procedures.
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9(13) The department shall deposit all moneys received under this subchapter
10into the community reinvestment fund.
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11139.974 Records and reports. (1) Every permittee shall keep accurate and
12complete records of the production and sales of marijuana and usable marijuana in
13this state. The records shall be kept on the premises described in the permit and in
14such manner as to ensure permanency and accessibility for inspection at reasonable
15hours by the department's authorized personnel. The department shall prescribe
16reasonable and uniform methods of keeping records and making reports and shall
17provide the necessary forms to permittees.
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18(2) If the department determines that any permittee's records are not kept in
19the prescribed form or are in such condition that the department requires an unusual
20amount of time to determine from the records the amount of the tax due, the
21department shall give notice to the permittee that the permittee is required to revise
22the permittee's records and keep them in the prescribed form. If the permittee fails
23to comply within 30 days, the permittee shall pay the expenses reasonably
24attributable to a proper examination and tax determination at the rate of $30 a day
25for each auditor used to make the examination and determination. The department
1shall send a bill for such expenses, and the permittee shall pay the amount of such
2bill within 10 days.
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3(3) If any permittee fails to file a report when due, the permittee shall be
4required to pay a late filing fee of $10. A report that is mailed is filed on time if it is
5mailed in a properly addressed envelope with postage prepaid, the envelope is
6officially postmarked, or marked or recorded electronically as provided under section
77502 (f) (2) (c) of the Internal Revenue Code, on the date due, and the report is
8actually received by the department or at the destination that the department
9prescribes within 5 days of the due date. A report that is not mailed is timely if it
10is received on or before the due date by the department or at the destination that the
11department prescribes. For purposes of this subsection, “mailed" includes delivery
12by a delivery service designated under section
7502 (f) of the Internal Revenue Code.
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13(4) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating
14to confidentiality of income, franchise, and gift tax returns, apply to any information
15obtained from any permittee under this subchapter on a tax return, report, schedule,
16exhibit, or other document or from an audit report relating to any of those documents,
17except that the department shall publish production and sales statistics.
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18139.975 Administration and enforcement. (1) The department shall
19administer and enforce this subchapter and promulgate rules necessary to
20administer and enforce this subchapter.
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21(2) The duly authorized employees of the department have all necessary police
22powers to prevent violations of this subchapter.
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23(3) Authorized personnel of the department of justice and the department of
24revenue, and any law enforcement officer, within their respective jurisdictions, may
25at all reasonable hours enter the premises of any permittee and examine the books
1and records to determine whether the tax imposed by this subchapter has been fully
2paid and may enter and inspect any premises where marijuana or usable marijuana
3is produced, processed, made, sold, or stored to determine whether the permittee is
4complying with this subchapter.
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5(4) The department may suspend or revoke the permit of any permittee who
6violates s. 100.30, any provision of this subchapter, or any rules promulgated under
7sub. (1). The department shall revoke the permit of any permittee who violates s.
8100.30 3 or more times within a 5-year period.
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9(5) No suit shall be maintained in any court to restrain or delay the collection
10or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax
11when due and, if paid under protest, may at any time within 90 days from the date
12of payment sue the state to recover the tax paid. If it is finally determined that any
13part of the tax was wrongfully collected, the secretary of administration shall pay the
14amount wrongfully collected. A separate suit need not be filed for each separate
15payment made by any taxpayer, but a recovery may be had in one suit for as many
16payments as may have been made.
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17(6) (a) Any person may be compelled to testify in regard to any violation of this
18subchapter of which the person may have knowledge, even though such testimony
19may tend to incriminate the person, upon being granted immunity from prosecution
20in connection with the testimony, and upon the giving of such testimony, the person
21shall not be prosecuted because of the violation relative to which the person has
22testified.
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(b) The immunity provided under par. (a) is subject to the restrictions under
24s. 972.085.
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1(7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed
2under this subchapter.
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3(8) Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and
4(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes
5under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes
6under ch. 71 applies to the collection of the taxes under this subchapter, except that
7the period during which notice of an additional assessment shall be given begins on
8the due date of the report under this subchapter.
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9(9) Any building or place of any kind where marijuana or usable marijuana is
10sold, possessed, stored, or manufactured without a lawful permit or in violation of
11s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as
12such.
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13(10) At the request of the secretary of revenue, the attorney general may
14represent this state or assist a district attorney in prosecuting any case arising under
15this subchapter.
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16139.976 Theft of tax moneys. All marijuana tax moneys received by a
17permittee for the sale of marijuana or usable marijuana on which the tax under this
18subchapter has become due and has not been paid are trust funds in the permittee's
19possession and are the property of this state. Any permittee who fraudulently
20withholds, appropriates, or otherwise uses marijuana tax moneys that are the
21property of this state is guilty of theft under s. 943.20 (1), whether or not the
22permittee has or claims to have an interest in those moneys.