SB377,61,8 (8) All nondelinquent payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.

SB377,61,11 (9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

SB377,61,13 (a) In the case of a timely filed return, no return filed or a late return, on or before the due date of the return.

SB377,61,15 (b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

SB377,61,19 (10) If due to neglect an incorrect return is filed, the entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

SB377,61,25 139.979 Personal use. An individual who possesses no more than 6 marijuana plants that have reached the flowering stage at any one time is not subject to the tax imposed under s. 139.971. An individual who possesses more than 6 marijuana plants that have reached the flowering stage at any one time shall apply for the appropriate permit under s. 139.972 and pay the appropriate tax imposed under s. 139.971.

SB377,62,5 139.980 Agreement with tribes. The department may enter into an agreement with a federally recognized American Indian Tribe in this state for the administration and enforcement of this subchapter and to provide refunds of the tax imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members of the tribe residing on the tribal land.

SB377,93 Section 93 . 146.40 (1) (bo) of the statutes is amended to read:

SB377,62,8 146.40 (1) (bo) “Hospice" means a hospice that is licensed under subch. VI VII of ch. 50.

SB377,94 Section 94 . 146.44 of the statutes is created to read:

SB377,62,11 146.44 Medical marijuana registry program. (1) Definitions. In this section:

SB377,62,13 (a) “Applicant" means a person who is applying for a registry identification card under sub. (2) (a).

SB377,62,15 (b) “Debilitating medical condition or treatment" has the meaning given in s. 50.80 (2).

SB377,62,17 (c) “Medical use of tetrahydrocannabinols" has the meaning given in s. 50.80 (4).

SB377,62,20 (d) “Out-of-state registry identification card" means a document issued by an entity listed in the rule promulgated under sub. (7) (f) that identifies the person as a qualifying patient or primary caregiver, or an equivalent designation.

SB377,62,21 (e) “Primary caregiver" has the meaning given in s. 50.80 (5).

SB377,62,22 (f) “Qualifying patient" has the meaning given in s. 50.80 (6).

SB377,62,24 (g) “Registrant" means a person to whom a registry identification card is issued under sub. (4).

SB377,63,3 (h) “Registry identification card" means a document issued by the department under this section that identifies a person as a qualifying patient or primary caregiver.

SB377,63,4 (i) “Written certification" has the meaning given in s. 50.80 (10).

SB377,63,7 (2) Application. (a) An adult who is claiming to be a qualifying patient may apply for a registry identification card by submitting to the department a signed application form containing or accompanied by all of the following:

SB377,63,8 1. His or her name, address, and date of birth.

SB377,63,9 2. A written certification.

SB377,63,11 3. The name, address, and telephone number of the person's current physician, as listed in the written certification.

SB377,63,13 4. A registration fee in an amount determined by the department, but not to exceed $150.

SB377,63,19 (b) An adult registrant who is a qualifying patient or an applicant may jointly apply with another adult to the department for a registry identification card for the other adult, designating the other adult as a primary caregiver for the registrant or applicant. Both persons who jointly apply for a registry identification card under this paragraph shall sign the application form, which shall contain the name, address, and date of birth of the individual applying to be registered as a primary caregiver.

SB377,63,23 (c) The department shall promulgate rules specifying how a parent, guardian, or person having legal custody of a child may apply for a registry identification card for himself or herself and for the child and the circumstances under which the department may approve or deny the application.

SB377,64,4 (3) Processing the application. The department shall verify the information contained in or accompanying an application submitted under sub. (2) and shall approve or deny the application within 30 days after receiving it. Except as provided in sub. (2) (c), the department may deny an application submitted under sub. (2) only if the required information has not been provided or if false information has been provided.

SB377,64,10 (4) Issuing a registry identification card. The department shall issue to the applicant a registry identification card within 5 days after approving an application under sub. (3). Unless voided under sub. (5) (b) or (c) or revoked under rules issued by the department under sub. (7) (d), a registry identification card shall expire 4 years from the date of issuance. A registry identification card shall contain all of the following: