MO HB1138

Establishes excise tax rates on unauthorized substances possessed illegally: $0.40/gram for marijuana stems and stalks, $3.50/gram for other marijuana, $350 per marijuana plant with foliation, $50/gram for cocaine, and $200/gram for other controlled substances sold by weight

Creates a stamp system administered by the Department of Revenue where dealers must purchase and affix stamps to unauthorized substances to indicate tax payment, with dealers not required to provide identifying information when paying

Requires law enforcement agencies to report seizures of unstamped unauthorized substances to the Department of Revenue within 48 hours, including details on amount, location, and individual identification

Distributes collected tax revenue through the Drug Task Force Enforcement Fund: 20% to Department of Revenue for collection costs, 10% to Department of Health and Senior Services for drug treatment programs, and 70% to Department of Public Safety for multijurisdictional drug enforcement groups

Authorizes the Department of Health and Senior Services to promulgate rules for licensing cannabidiol oil care centers, allowing hemp extract production for clinical trials and experimental treatment of disorders