MN SF3670

Repeals Minnesota's tax on illegal cannabis and controlled substances, effective August 1, 2024, eliminating Chapter 297D statutes that imposed $3.50 per gram on illegal cannabis and $200 per gram on controlled substances.

Amends criminal law definition of "criminal act" to remove reference to felony violations of section 297D.09 (the controlled substances tax statute being repealed).

Removes confidentiality provisions and data governance rules previously established for marijuana and controlled substance tax information under section 13.4967, subdivision 5.

Eliminates all administrative, penalty, and enforcement provisions related to the tax, including stamp/label requirements, jeopardy assessment procedures, and criminal penalties for distributing untaxed substances.