CT SB00295

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

Allows municipalities with populations under 75,000 to collect the tax on seized marijuana or controlled substances from arrests or searches, provided the chief of police or chief elected official notifies the commissioner of intent to collect.

Requires municipalities collecting the tax to appoint independent hearing officers (not police) to hear taxpayer petitions and establish hearing procedures following timelines and requirements in section 12-553.

Permits the commissioner and authorized agents as well as municipality tax collectors to examine dealer records and premises to verify tax compliance.

Establishes penalties of 10% of deficiency (or $50 minimum) plus 1% monthly interest for insufficient stamp purchases, and 25% penalties for fraudulent evasion; allows municipalities to create liens on real property for unpaid taxes similar to property tax liens.