AB220,53,2323 8. The activation time.
AB220,53,2524 9. The name of laboratory performing any test, the test batch number, and the
25test analysis dates.
110. The logotype for recreational marijuana developed by the department of
2agriculture, trade and consumer protection under s. 100.145, or the logotype for
3medical marijuana developed by the department of health services under s. 146.46,
4whichever is appropriate.
AB220,54,55 11. Warnings about all of the following:
AB220,54,76 a. Risks of marijuana use and pregnancy and risks of marijuana use by persons
7under the age of 18.
AB220,54,108 b. The prohibitions under ss. 23.33 (4c) (a) 2g. and 3g. and (b) 2n., 30.681 (1)
9(b) 1g. and (bn) 2. and (2) (b) 1g., 343.10 (5) (a) 2., 343.12 (7) (a) 11., 346.63 (1) (b), (2)
10(a) 2., and (2p), and 350.101 (1) (bg) and (cg) and (2) (bg).
AB220,54,1411 (b) No marijuana processor or microbusiness that operates as a marijuana
12processor may make usable marijuana using marijuana grown outside this state.
13The label on each package of usable marijuana may indicate that the usable
14marijuana is made in this state.
AB220,54,16 15(11) (a) No permittee may sell marijuana or usable marijuana that contains
16more than 3 parts tetrahydrocannabinols to one part cannabidiol.
AB220,54,2017 (b) No permittee may sell marijuana or usable marijuana that tests positive
18under sub. (9) (a) for mold, fungus, pesticides, or other contaminants if the
19contaminants, or level of contaminants, are identified by a testing laboratory to be
20potentially unsafe to the consumer.
AB220,54,24 21(12) Immediately after beginning employment with a permittee, every
22employee of a permittee shall receive training, approved by the department, on the
23safe handling of marijuana and usable marijuana and on security and inventory
24accountability procedures.
1139.974 Records and reports. (1) Every permittee shall keep accurate and
2complete records of the production and sales of marijuana and usable marijuana in
3this state. The records shall be kept on the premises described in the permit and in
4such manner as to ensure permanency and accessibility for inspection at reasonable
5hours by the department's authorized personnel. The department shall prescribe
6reasonable and uniform methods of keeping records and making reports and shall
7provide the necessary forms to permittees.
AB220,55,17 8(2) If the department determines that any permittee's records are not kept in
9the prescribed form or are in such condition that the department requires an unusual
10amount of time to determine from the records the amount of the tax due, the
11department shall give notice to the permittee that the permittee is required to revise
12the permittee's records and keep them in the prescribed form. If the permittee fails
13to comply within 30 days, the permittee shall pay the expenses reasonably
14attributable to a proper examination and tax determination at the rate of $30 a day
15for each auditor used to make the examination and determination. The department
16shall send a bill for such expenses, and the permittee shall pay the amount of such
17bill within 10 days.
AB220,56,2 18(3) If any permittee fails to file a report when due, the permittee shall be
19required to pay a late filing fee of $10. A report that is mailed is filed on time if it is
20mailed in a properly addressed envelope with postage prepaid, the envelope is
21officially postmarked, or marked or recorded electronically as provided under section
227502 (f) (2) (c) of the Internal Revenue Code, on the date due, and the report is
23actually received by the department or at the destination that the department
24prescribes within 5 days of the due date. A report that is not mailed is timely if it
25is received on or before the due date by the department or at the destination that the

1department prescribes. For purposes of this subsection, “mailed" includes delivery
2by a delivery service designated under section 7502 (f) of the Internal Revenue Code.
AB220,56,7 3(4) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating
4to confidentiality of income, franchise, and gift tax returns, apply to any information
5obtained from any permittee under this subchapter on a tax return, report, schedule,
6exhibit, or other document or from an audit report relating to any of those documents,
7except that the department shall publish production and sales statistics.
AB220,56,10 8139.975 Administration and enforcement. (1) The department shall
9administer and enforce this subchapter and promulgate rules necessary to
10administer and enforce this subchapter.
AB220,56,12 11(2) The duly authorized employees of the department have all necessary police
12powers to prevent violations of this subchapter.
AB220,56,19 13(3) Authorized personnel of the department of justice and the department of
14revenue, and any law enforcement officer, within their respective jurisdictions, may
15at all reasonable hours enter the premises of any permittee and examine the books
16and records to determine whether the tax imposed by this subchapter has been fully
17paid and may enter and inspect any premises where marijuana or usable marijuana
18is produced, processed, made, sold, or stored to determine whether the permittee is
19complying with this subchapter.
AB220,56,23 20(4) The department may suspend or revoke the permit of any permittee who
21violates s. 100.30, any provision of this subchapter, or any rules promulgated under
22sub. (1). The department shall revoke the permit of any permittee who violates s.
23100.30 3 or more times within a 5-year period.
AB220,57,6 24(5) No suit shall be maintained in any court to restrain or delay the collection
25or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax

1when due and, if paid under protest, may at any time within 90 days from the date
2of payment sue the state to recover the tax paid. If it is finally determined that any
3part of the tax was wrongfully collected, the secretary of administration shall pay the
4amount wrongfully collected. A separate suit need not be filed for each separate
5payment made by any taxpayer, but a recovery may be had in one suit for as many
6payments as may have been made.
AB220,57,12 7(6) (a) Any person may be compelled to testify in regard to any violation of this
8subchapter of which the person may have knowledge, even though such testimony
9may tend to incriminate the person, upon being granted immunity from prosecution
10in connection with the testimony, and upon the giving of such testimony, the person
11shall not be prosecuted because of the violation relative to which the person has
AB220,57,1413 (b) The immunity provided under par. (a) is subject to the restrictions under
14s. 972.085.
AB220,57,16 15(7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed
16under this subchapter.
AB220,57,22 17(8) Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and
18(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes
19under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes
20under ch. 71 applies to the collection of the taxes under this subchapter, except that
21the period during which notice of an additional assessment shall be given begins on
22the due date of the report under this subchapter.
AB220,58,2 23(9) Any building or place of any kind where marijuana or usable marijuana is
24sold, possessed, stored, or manufactured without a lawful permit or in violation of

1s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as
AB220,58,5 3(10) At the request of the secretary of revenue, the attorney general may
4represent this state or assist a district attorney in prosecuting any case arising under
5this subchapter.
AB220,58,7 6(11) The tax imposed under this subchapter does apply to the sale, distribution,
7or delivery of medical marijuana as described in s. 50.85 (1).
AB220,58,14 8139.976 Theft of tax moneys. All marijuana tax moneys received by a
9permittee for the sale of marijuana or usable marijuana on which the tax under this
10subchapter has become due and has not been paid are trust funds in the permittee's
11possession and are the property of this state. Any permittee who fraudulently
12withholds, appropriates, or otherwise uses marijuana tax moneys that are the
13property of this state is guilty of theft under s. 943.20 (1), whether or not the
14permittee has or claims to have an interest in those moneys.
AB220,58,20 15139.977 Seizure and confiscation. (1) All marijuana and usable marijuana
16produced, processed, made, kept, stored, sold, distributed, or transported in violation
17of this subchapter, and all tangible personal property used in connection with the
18marijuana or usable marijuana is unlawful property and subject to seizure by the
19department or a law enforcement officer. Except as provided in sub. (2), all
20marijuana and usable marijuana seized under this subsection shall be destroyed.
AB220,59,2 21(2) If marijuana or usable marijuana on which the tax has not been paid is
22seized as provided under sub. (1), it may be given to law enforcement officers to use
23in criminal investigations or sold to qualified buyers by the department, without
24notice. If the department finds that the marijuana or usable marijuana may

1deteriorate or become unfit for use in criminal investigations or for sale, or that those
2uses would otherwise be impractical, the department may order it destroyed.
AB220,59,9 3(3) If marijuana or usable marijuana on which the tax has been paid is seized
4as provided under sub. (1), it shall be returned to the true owner if ownership can be
5ascertained and the owner or the owner's agent is not involved in the violation
6resulting in the seizure. If the ownership cannot be ascertained or if the owner or
7the owner's agent was guilty of the violation that resulted in the seizure of the
8marijuana or usable marijuana, it may be sold or otherwise disposed of as provided
9in sub. (2).
AB220,60,3 10(4) If tangible personal property other than marijuana or usable marijuana is
11seized as provided under sub. (1), the department shall advertise the tangible
12personal property for sale by publication of a class 2 notice under ch. 985. If no person
13claiming a lien on, or ownership of, the property has notified the department of the
14person's claim within 10 days after last insertion of the notice, the department shall
15sell the property. If a sale is not practical the department may destroy the property.
16If a person claiming a lien on, or ownership of, the property notifies the department
17within the time prescribed in this subsection, the department may apply to the
18circuit court in the county where the property was seized for an order directing
19disposition of the property or the proceeds from the sale of the property. If the court
20orders the property to be sold, all liens, if any, may be transferred from the property
21to the sale proceeds. Neither the property seized nor the proceeds from the sale shall
22be turned over to any claimant of lien or ownership unless the claimant first
23establishes that the property was not used in connection with any violation under
24this subchapter or that, if so used, it was done without the claimant's knowledge or
25consent and without the claimant's knowledge of facts that should have given the

1claimant reason to believe it would be put to such use. If no claim of lien or ownership
2is established as provided under this subsection the property may be ordered
AB220,60,8 4139.978 Interest and penalties. (1) Any person who makes or signs any
5false or fraudulent report under this subchapter or who attempts to evade the tax
6imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of
7that tax, may be fined not more than $10,000 or imprisoned for not more than 9
8months or both.
AB220,60,11 9(2) Any permittee who fails to keep the records required by s. 139.974 (1) and
10(2) shall be fined not less than $100 nor more than $500 or imprisoned not more than
116 months or both.
AB220,60,16 12(3) Any person who refuses to permit the examination or inspection authorized
13under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than
146 months or both. The department shall immediately suspend or revoke the permit
15of any person who refuses to permit the examination or inspection authorized under
16s. 139.975 (3).
AB220,60,19 17(4) Any person who violates any of the provisions of this subchapter for which
18no other penalty is prescribed shall be fined not less than $100 nor more than $1,000
19or imprisoned not less than 10 days nor more than 90 days or both.
AB220,60,22 20(5) Any person who violates any of the rules promulgated in accordance with
21this subchapter shall be fined not less than $100 nor more than $500 or imprisoned
22not more than 6 months or both.
AB220,61,2 23(6) In addition to the penalties imposed for violating the provisions of this
24subchapter or any of the department's rules, the department shall revoke the permit

1of any person convicted of such a violation and not issue another permit to that
2person for a period of 2 years following the revocation.
AB220,61,6 3(7) Unpaid taxes bear interest at the rate of 12 percent per year from the due
4date of the return until paid or deposited with the department, and all refunded taxes
5bear interest at the rate of 3 percent per year from the due date of the return to the
6date on which the refund is certified on the refund rolls.
AB220,61,8 7(8) All nondelinquent payments of additional amounts owed shall be applied
8in the following order: penalties, interest, tax principal.
AB220,61,11 9(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per
10month until paid. The taxes imposed by this subchapter shall become delinquent if
11not paid:
AB220,61,1312 (a) In the case of a timely filed return, no return filed or a late return, on or
13before the due date of the return.
AB220,61,1514 (b) In the case of a deficiency determination of taxes, within 2 months after the
15date of demand.
AB220,61,19 16(10) If due to neglect an incorrect return is filed, the entire tax finally
17determined is subject to a penalty of 25 percent of the tax exclusive of interest or
18other penalty. A person filing an incorrect return has the burden of proving that the
19error or errors were due to good cause and not due to neglect.
AB220,61,25 20139.979 Personal use. An individual who possesses no more than 6
21marijuana plants that have reached the flowering stage at any one time is not subject
22to the tax imposed under s. 139.971. An individual who possesses more than 6
23marijuana plants that have reached the flowering stage at any one time shall apply
24for the appropriate permit under s. 139.972 and pay the appropriate tax imposed
25under s. 139.971.
1139.980 Agreement with tribes. The department may enter into an
2agreement with a federally recognized American Indian Tribe in this state for the
3administration and enforcement of this subchapter and to provide refunds of the tax
4imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
5of the tribe residing on the tribal land.
AB220,93 6Section 93 . 146.40 (1) (bo) of the statutes is amended to read:
AB220,62,87 146.40 (1) (bo) “Hospice" means a hospice that is licensed under subch. VI VII
8of ch. 50.
AB220,94 9Section 94 . 146.44 of the statutes is created to read:
AB220,62,11 10146.44 Medical marijuana registry program. (1) Definitions. In this
AB220,62,1312 (a) “Applicant" means a person who is applying for a registry identification card
13under sub. (2) (a).
AB220,62,1514 (b) “Debilitating medical condition or treatment" has the meaning given in s.
1550.80 (2).
AB220,62,1716 (c) “Medical use of tetrahydrocannabinols" has the meaning given in s. 50.80
AB220,62,2018 (d) “Out-of-state registry identification card" means a document issued by an
19entity listed in the rule promulgated under sub. (7) (f) that identifies the person as
20a qualifying patient or primary caregiver, or an equivalent designation.
AB220,62,2121 (e) “Primary caregiver" has the meaning given in s. 50.80 (5).
AB220,62,2222 (f) “Qualifying patient" has the meaning given in s. 50.80 (6).
AB220,62,2423 (g) “Registrant" means a person to whom a registry identification card is issued
24under sub. (4).
1(h) “Registry identification card" means a document issued by the department
2under this section that identifies a person as a qualifying patient or primary
AB220,63,44 (i) “Written certification" has the meaning given in s. 50.80 (10).
AB220,63,7 5(2) Application. (a) An adult who is claiming to be a qualifying patient may
6apply for a registry identification card by submitting to the department a signed
7application form containing or accompanied by all of the following:
AB220,63,88 1. His or her name, address, and date of birth.
AB220,63,99 2. A written certification.
AB220,63,1110 3. The name, address, and telephone number of the person's current physician,
11as listed in the written certification.
AB220,63,1312 4. A registration fee in an amount determined by the department, but not to
13exceed $150.
AB220,63,1914 (b) An adult registrant who is a qualifying patient or an applicant may jointly
15apply with another adult to the department for a registry identification card for the
16other adult, designating the other adult as a primary caregiver for the registrant or
17applicant. Both persons who jointly apply for a registry identification card under this
18paragraph shall sign the application form, which shall contain the name, address,
19and date of birth of the individual applying to be registered as a primary caregiver.
AB220,63,2320 (c) The department shall promulgate rules specifying how a parent, guardian,
21or person having legal custody of a child may apply for a registry identification card
22for himself or herself and for the child and the circumstances under which the
23department may approve or deny the application.
AB220,64,4 24(3) Processing the application. The department shall verify the information
25contained in or accompanying an application submitted under sub. (2) and shall

1approve or deny the application within 30 days after receiving it. Except as provided
2in sub. (2) (c), the department may deny an application submitted under sub. (2) only
3if the required information has not been provided or if false information has been
AB220,64,10 5(4) Issuing a registry identification card. The department shall issue to the
6applicant a registry identification card within 5 days after approving an application
7under sub. (3). Unless voided under sub. (5) (b) or (c) or revoked under rules issued
8by the department under sub. (7) (d), a registry identification card shall expire 4
9years from the date of issuance. A registry identification card shall contain all of the
AB220,64,1111 (a) The name, address, and date of birth of all of the following:
AB220,64,1212 1. The registrant.
AB220,64,1313 2. Each primary caregiver if the registrant is a qualifying patient.
AB220,64,1414 3. The qualifying patient if the registrant is a primary caregiver.
AB220,64,1515 (b) The date of issuance and expiration date of the registry identification card.
AB220,64,1616 (c) A photograph of the registrant.
AB220,64,1717 (d) Other information the department may require by rule.
AB220,64,24 18(5) Additional information to be provided by registrant. (a) 1. An adult
19registrant shall notify the department of any change in the registrant's name and
20address. An adult registrant who is a qualifying patient shall notify the department
21of any change in his or her physician, of any significant improvement in his or her
22health as it relates to his or her debilitating medical condition or treatment, and if
23a registered primary caregiver no longer assists the registrant with the medical use
24of tetrahydrocannabinols.
12. If a qualifying patient is a child, a primary caregiver for the child shall
2provide the department with any information that the child, if he or she were an
3adult, would have to provide under subd. 1. within 10 days after the date of the
4change to which the information relates.
AB220,65,95 (b) If a registrant fails to notify the department within 10 days after any change
6for which notification is required under par. (a) 1., his or her registry identification
7card is void. If a registrant fails to comply with par. (a) 2., the registry identification
8card for the qualifying patient to whom the information under par. (a) 2. relates is
AB220,65,1310 (c) If a qualifying patient's registry identification card becomes void under par.
11(b), the registry identification card for each of the qualifying patient's primary
12caregivers is void. The department shall send written notice of this fact to each such
13primary caregiver.
AB220,65,14 14(6) Records. (a) The department shall maintain a list of all registrants.
AB220,65,1715 (b) Notwithstanding s. 19.35 and except as provided in par. (c), the department
16may not disclose information from an application submitted or a registry
17identification card issued under this section.
AB220,65,2118 (c) The department may disclose to state or local law enforcement agencies
19information from an application submitted by, or from a registry identification card
20issued to, a specific person under this section for the purpose of verifying that the
21person possesses a valid registry identification card.
AB220,65,23 22(7) Rules. The department shall promulgate rules to implement this section,
23including the rules required under sub. (2) (c) and rules doing all of the following:
AB220,65,2424 (a) Creating forms for applications to be used under sub. (2).
1(b) Specifying how the department will verify the truthfulness of information
2 submitted on an application under sub. (2).
AB220,66,43 (c) Specifying how and under what circumstances registry identification cards
4may be renewed.
AB220,66,65 (d) Specifying how and under what changed circumstances a registry
6identification card may be revoked.
AB220,66,87 (e) Specifying under what circumstances an applicant whose application is
8denied may reapply.
AB220,66,129 (f) Listing each state, district, commonwealth, territory, or insular possession
10thereof that, by issuing an out-of-state registry identification card, allows the
11medical use of marijuana by a visiting qualifying patient or allows a person to assist
12with a visiting qualifying patient's medical use of marijuana.
AB220,66,1613 (g) Creating guidelines for issuing registry identification cards, and for
14obtaining and distributing marijuana for the medical use of tetrahydrocannabinols,
15to persons under the care of the department who have a debilitating medical
16condition or treatment.