MN HF3788

Repeals Minnesota's tax on illegal cannabis and controlled substances (Chapter 297D), eliminating the $3.50 per gram tax on illegal cannabis and $200 per gram tax on controlled substances.

Removes the requirement for tax stamps or official indicia to be affixed to illegal cannabis and controlled substances, and eliminates the stamp purchase system from the commissioner of revenue.

Eliminates the 100 percent penalty for violating the cannabis and controlled substances tax chapter, though criminal penalties for distribution without stamps remain under other law.

Updates the definition of "criminal act" in section 609.902 by removing references to felony violations related to the repealed tax chapter.

Updates the list of offenses eligible for record sealing under section 609A.02 by removing references to the repealed tax stamp failure provision and renumbering subsequent offenses.