CT SB00339

Imposes tax on marijuana at $3.50 per gram and controlled substances at $200 per gram or $2,000 per 50 dosage units, payable immediately upon acquisition or possession in the state.

Authorizes municipalities with populations under 25,000 to collect taxes on marijuana and controlled substances seized by law enforcement from dealers, provided the chief of police or chief elected official notifies the commissioner of intent to collect.

Requires municipalities collecting taxes to appoint independent hearing officers and establish ordinance procedures for taxpayer appeals, following timelines and requirements in sections 12-553 and 12-554.

Allows municipalities to retain the full amount of collected taxes and establishes liens on real estate owned by dealers in the municipality, enforceable like property tax liens.

Permits the commissioner and authorized agents, as well as municipality tax collectors, to examine dealer records and premises to verify tax compliance, with penalties of 10% of deficiency or $50 (whichever is greater) plus 1% monthly interest for non-payment.