§ 44-49-12 - Payment due.
SECTION 44-49-12
§ 44-49-12 Payment due. – (a) Stamps affixed. When a dealer purchases, acquires, transports, or importsinto this state marijuana or controlled substances on which a tax is imposed by§ 44-49-9, and if the indicia evidencing the payment of the tax have notalready been affixed, the dealer shall have them permanently affixed on themarijuana or controlled substance immediately after receiving the substance.Each stamp or other official indicia may be used only once.
(b) Payable on possession. Taxes imposed upon marijuana orcontrolled substances by this chapter are due and payable immediately uponacquisition or possession in this state by a dealer.