CT HB06293

Municipalities with populations under 25,000 may collect state marijuana and controlled substances taxes on items seized by law enforcement from dealers during lawful arrests or searches.

Tax rates are $3.50 per gram of marijuana and $200 per gram of controlled substances (or $2,000 per 50 dosage units for non-weight-based substances).

Municipalities collecting the tax must appoint hearing officers to hear taxpayer petitions and establish hearing procedures under sections 12-553 and 12-554 of the general statutes.

Municipalities may retain the full amount of tax collected and can place liens on real property owned by dealers in their jurisdiction for unpaid taxes, penalties, and interest.

State commissioner agents and municipal tax collectors gain authority to examine dealer records and premises to ensure tax compliance, with penalties of 10% of deficiency (minimum $50) plus monthly interest for underpayment.