MO SB1067

Levies excise taxes on illegally possessed controlled substances: $0.40/gram for marijuana stems/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

Requires the Department of Revenue to issue stamps that dealers must affix to unauthorized substances to indicate tax payment; dealers are not required to provide identifying information when purchasing stamps

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

Creates the Drug Task Force Enforcement Fund to receive tax proceeds, with distribution of 20% to Department of Revenue for collection costs and 40% each to the county drug task force and local sheriff's department where drugs were seized

Establishes the Unauthorized Substance Tax Commission (5 members) to review tax rates and make recommendations; information obtained through the tax program remains confidential and cannot be used in criminal prosecutions except for violations of the tax provisions themselves