AB224: Bill Text

AB224,35,10 (7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed under this subchapter.

AB224,35,16 (8) Sections 71.74 (1), (2), (10), (11) and (14), 71.77, 71.91 (1) (a) and (c) and (2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes under ch. 71 applies to the collection of the taxes under this subchapter, except that the period during which notice of an additional assessment shall be given begins on the due date of the report under this subchapter.

AB224,35,20 (9) Any building or place of any kind where marijuana or usable marijuana is sold, possessed, stored, or manufactured without a lawful permit or in violation of s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as such.

AB224,35,23 (10) At the request of the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter.

AB224,55 Section 55. 139.976 of the statutes is created to read:

AB224,36,7 139.976 Theft of tax moneys. All marijuana tax moneys received by a permittee for the sale of marijuana or usable marijuana on which the tax under this subchapter has become due and has not been paid are trust funds in the permittee's possession and are the property of this state. Any permittee who fraudulently withholds, appropriates, or otherwise uses marijuana tax moneys that are the property of this state is guilty of theft under s. 943.20 (1), whether or not the permittee has or claims to have an interest in those moneys.

AB224,56 Section 56. 139.977 of the statutes is created to read:

AB224,36,14 139.977 Seizure and confiscation. (1) All marijuana and usable marijuana produced, processed, made, kept, stored, sold, distributed, or transported in violation of this subchapter, and all tangible personal property used in connection with the marijuana or usable marijuana is unlawful property and subject to seizure by the department or a law enforcement officer. Except as provided in sub. (2), all marijuana and usable marijuana seized under this subsection shall be destroyed.

AB224,36,23 (2) If marijuana or usable marijuana on which the tax has not been paid is seized as provided under sub. (1), it may be given to law enforcement officers to use in criminal investigations or sold to qualified buyers by the department, without notice. If the marijuana or usable marijuana is sold, after deducting the costs of selling and storing the property, the department shall pay the sale proceeds into the marijuana fund. If the department finds that the marijuana or usable marijuana may deteriorate or become unfit for use in criminal investigations or for sale, or that those uses would otherwise be impractical, the department may order them destroyed.

AB224,37,5 (3) If marijuana or usable marijuana on which the tax has been paid is seized as provided under sub. (1), it shall be returned to the true owner if ownership can be ascertained and the owner or the owner's agent is not involved in the violation resulting in the seizure. If the ownership cannot be ascertained or if the owner or the owner's agent was guilty of the violation that resulted in the seizure of the marijuana or usable marijuana, it may be sold or otherwise disposed of as provided in sub. (2).

AB224,37,25 (4) If tangible personal property other than marijuana or usable marijuana is seized as provided under sub. (1), the department shall advertise the tangible personal property for sale by publication of a class 2 notice under ch. 985. If no person claiming a lien on, or ownership of, the property has notified the department of the person's claim within 10 days after last insertion of the notice, the department shall sell the property. If a sale is not practical the department may destroy the property. If a person claiming a lien on, or ownership of, the property notifies the department within the time prescribed in this subsection, the department may apply to the circuit court in the county where the property was seized for an order directing disposition of the property or the proceeds from the sale of the property. If the court orders the property to be sold, all liens, if any, may be transferred from the property to the sale proceeds. Neither the property seized nor the proceeds from the sale shall be turned over to any claimant of lien or ownership unless the claimant first establishes that the property was not used in connection with any violation under this subchapter or that, if so used, it was done without the claimant's knowledge or consent and without the claimant's knowledge of facts that should have given the claimant reason to believe it would be put to such use. If no claim of lien or ownership is established as provided under this subsection the property may be ordered destroyed. In case of a sale, the net proceeds after deducting costs, expenses, and established claims shall be paid into the marijuana fund.

AB224,57 Section 57. 139.978 of the statutes is created to read:

AB224,38,6 139.978 Interest and penalties. (1) Any person who makes or signs any false or fraudulent report under this subchapter or who attempts to evade the tax imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of that tax, may be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB224,38,9 (2) Any permittee who fails to keep the records required by s. 139.974 (1) and (2) shall be fined not less than $100 nor more than $500 or imprisoned not more than 6 months or both.

AB224,38,14 (3) Any person who refuses to permit the examination or inspection authorized under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than 6 months or both. The department shall immediately suspend or revoke the permit of any person who refuses to permit the examination or inspection authorized under s. 139.975 (3).

AB224,38,17 (4) Any person who violates any of the provisions of this subchapter for which no other penalty is prescribed shall be fined not less than $100 nor more than $1,000 or imprisoned not less than 10 days nor more than 90 days or both.

AB224,38,20 (5) Any person who violates any of the rules promulgated in accordance with this subchapter shall be fined not less than $100 nor more than $500 or be imprisoned not more than 6 months or both.

AB224,38,24 (6) In addition to the penalties imposed for violating the provisions of this subchapter or any of the department's rules, the department shall automatically revoke the permit of any person convicted of such a violation and not issue another permit to that person for a period of 2 years following the revocation.

AB224,39,4 (7) Unpaid taxes bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.

AB224,39,6 (8) All nondelinquent payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.

AB224,39,9 (9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

AB224,39,11 (a) In the case of a timely filed return, no return filed or a late return, on or before the due date of the return.

AB224,39,13 (b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

AB224,39,17 (10) If due to neglect an incorrect return is filed, the entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

AB224,58 Section 58. 139.979 of the statutes is created to read:

AB224,39,25 139.979 Personal-use permits. (1) No individual may grow marijuana in this state for his or her personal use without first filing an application for and obtaining a permit from the department. An individual who holds a valid permit under this section and possesses no more than 12 marijuana plants at any one time is not subject to the tax imposed under s. 139.971. An individual who possesses more than 12 marijuana plants at any one time shall apply for the appropriate permit under s. 139.972 and pay the appropriate tax imposed under s. 139.971.

AB224,40,4 (2) Each individual who applies for a permit under this section shall submit with the application a $250 fee. A permit issued under this section is valid for one year and may be renewed, except that the department may revoke or suspend a permit prior to its expiration for any violation of this subchapter.

AB224,59 Section 59. 139.980 of the statutes is created to read:

AB224,40,14 139.980 Survey. At least once every 2 years, the department of health services shall conduct a survey of all residents of this state to determine the effects of this subchapter on marijuana use in this state. The survey shall include questions regarding the procurement and use of marijuana in this state and attitudes towards substance use laws. The department of health services shall conduct the first survey under this section no later than 6 months after the effective date of this section .... [LRB inserts date]. The department of health services shall submit the results of any survey conducted under this section to the legislature, as provided under s. 13.172 (2), and to the department of revenue.

AB224,60 Section 60. 146.40 (1) (bo) of the statutes is amended to read:

AB224,40,17 146.40 (1) (bo) "Hospice" means a hospice that is licensed under subch. IV VI of ch. 50.

AB224,61 Section 61. 146.44 of the statutes is created to read:

AB224,40,20 146.44 Medical Marijuana Registry Program. (1) Definitions. In this section:

AB224,40,22 (a) "Applicant" means a person who is applying for a registry identification card under sub. (2) (a).

AB224,40,24 (b) "Debilitating medical condition or treatment" has the meaning given in s. 50.60 (2).

AB224,41,2 (c) "Medical use of tetrahydrocannabinols" has the meaning given in s. 50.60 (4).

AB224,41,5 (d) "Out-of-state registry identification card" means a document issued by an entity listed in the rule promulgated under sub. (7) (f) that identifies the person as a qualifying patient or primary caregiver, or an equivalent designation.

AB224,41,6 (e) "Primary caregiver" has the meaning given in s. 50.60 (5).

AB224,41,7 (f) "Qualifying patient" has the meaning given in s. 50.60 (6).

AB224,41,9 (g) "Registrant" means a person to whom a registry identification card is issued under sub. (4).

AB224,41,12 (h) "Registry identification card" means a document issued by the department under this section that identifies a person as a qualifying patient or primary caregiver.

AB224,41,13 (i) "Written certification" has the meaning given in s. 50.60 (10).

AB224,41,16 (2) Application. (a) An adult who is claiming to be a qualifying patient may apply for a registry identification card by submitting to the department a signed application form containing or accompanied by all of the following:

AB224,41,17 1. His or her name, address, and date of birth.

AB224,41,18 2. A written certification.

AB224,41,20 3. The name, address, and telephone number of the person's current physician, as listed in the written certification.

AB224,41,22 4. A registration fee in an amount determined by the department, but not to exceed $150.

AB224,42,3 (b) An adult registrant who is a qualifying patient or an applicant may jointly apply with another adult to the department for a registry identification card for the other adult, designating the other adult as a primary caregiver for the registrant or applicant. Both persons who jointly apply for a registry identification card under this paragraph shall sign the application form, which shall contain the name, address, and date of birth of the individual applying to be registered as a primary caregiver.

AB224,42,7 (c) The department shall promulgate rules specifying how a parent, guardian, or person having legal custody of a child may apply for a registry identification card for himself or herself and for the child and the circumstances under which the department may approve or deny the application.

AB224,42,13 (3) Processing the application. The department shall verify the information contained in or accompanying an application submitted under sub. (2) and shall approve or deny the application within 30 days after receiving it. Except as provided in sub. (2) (c), the department may deny an application submitted under sub. (2) only if the required information has not been provided or if false information has been provided.

AB224,42,19 (4) Issuing a registry identification card. The department shall issue to the applicant a registry identification card within 5 days after approving an application under sub. (3). Unless voided under sub. (5) (b) or (c) or revoked under rules issued by the department under sub. (7) (d), a registry identification card shall expire 2 years from the date of issuance. A registry identification card shall contain all of the following:

AB224,42,20 (a) The name, address, and date of birth of all of the following:

AB224,42,21 1. The registrant.

AB224,42,22 2. Each primary caregiver, if the registrant is a qualifying patient.

AB224,42,23 3. The qualifying patient, if the registrant is a primary caregiver.

AB224,42,24 (b) The date of issuance and expiration date of the registry identification card.

AB224,42,25 (c) A photograph of the registrant.

AB224,43,1 (d) Other information the department may require by rule.

AB224,43,8 (5) Additional information to be provided by registrant. (a) 1. An adult registrant shall notify the department of any change in the registrant's name and address. An adult registrant who is a qualifying patient shall notify the department of any change in his or her physician, of any significant improvement in his or her health as it relates to his or her debilitating medical condition or treatment, and if a registered primary caregiver no longer assists the registrant with the medical use of tetrahydrocannabinols.

AB224,43,12 2. If a qualifying patient is a child, a primary caregiver for the child shall provide the department with any information that the child, if he or she were an adult, would have to provide under subd. 1. within 10 days after the date of the change to which the information relates.

AB224,43,17 (b) If a registrant fails to notify the department within 10 days after any change for which notification is required under par. (a) 1., his or her registry identification card is void. If a registrant fails to comply with par. (a) 2., the registry identification card for the qualifying patient to whom the information under par. (a) 2. relates is void.

AB224,43,21 (c) If a qualifying patient's registry identification card becomes void under par. (b), the registry identification card for each of the qualifying patient's primary caregivers is void. The department shall send written notice of this fact to each such primary caregiver.

AB224,43,22 (6) Records. (a) The department shall maintain a list of all registrants.

AB224,43,25 (b) Notwithstanding s. 19.35 and except as provided in par. (c), the department may not disclose information from an application submitted or a registry identification card issued under this section.

AB224,44,4 (c) The department may disclose to state or local law enforcement agencies information from an application submitted by, or from a registry identification card issued to, a specific person under this section, for the purpose of verifying that the person possesses a valid registry identification card.

AB224,44,6 (7) Rules. The department shall promulgate rules to implement this section, including the rules required under sub. (2) (c) and rules doing all of the following:

AB224,44,7 (a) Creating forms for applications to be used under sub. (2).

AB224,44,9 (b) Specifying how the department will verify the truthfulness of information submitted on an application under sub. (2).

AB224,44,11 (c) Specifying how and under what circumstances registry identification cards may be renewed.

AB224,44,13 (d) Specifying how and under what changed circumstances a registry identification card may be revoked.

AB224,44,15 (e) Specifying under what circumstances an applicant whose application is denied may reapply.

AB224,44,19 (f) Listing each state, district, commonwealth, territory, or insular possession thereof that, by issuing an out-of-state registry identification card, allows the medical use of marijuana by a visiting qualifying patient or allows a person to assist with a visiting qualifying patient's medical use of marijuana.

AB224,44,23 (g) Creating guidelines for issuing registry identification cards, and for obtaining and distributing marijuana for the medical use of tetrahydrocannabinols, to persons under the care of the department who have a debilitating medical condition or treatment.

AB224,62 Section 62. 146.81 (1) (L) of the statutes is amended to read:

AB224,44,25 146.81 (1) (L) A hospice licensed under subch. IV VI of ch. 50.

AB224,63 Section 63. 146.997 (1) (d) 18. of the statutes is amended to read:

AB224,45,2 146.997 (1) (d) 18. A hospice licensed under subch. IV VI of ch. 50.

AB224,64 Section 64. 149.14 (3) (nm) of the statutes is amended to read:

AB224,45,5 149.14 (3) (nm) Hospice care provided by a hospice licensed under subch. IV VI of ch. 50.

AB224,65 Section 65. 289.33 (3) (d) of the statutes is amended to read:

AB224,45,24 289.33 (3) (d) "Local approval" includes any requirement for a permit, license, authorization, approval, variance or exception or any restriction, condition of approval or other restriction, regulation, requirement or prohibition imposed by a charter ordinance, general ordinance, zoning ordinance, resolution or regulation by a town, city, village, county or special purpose district, including without limitation because of enumeration any ordinance, resolution or regulation adopted under s. 91.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2), (5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19), (20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10), (11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 (3), (4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16), 59.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70 (1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8), and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34, 61.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415, 87.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III of ch. 91.

AB224,66 Section 66. 340.01 (50m) (a) of the statutes is amended to read:

AB224,46,2 340.01 (50m) (a) A controlled substance included in schedule I under ch. 961 other than a tetrahydrocannabinol.

AB224,67 Section 67. 340.01 (50m) (e) of the statutes is repealed.

AB224,68 Section 68. 340.01 (66m) of the statutes is created to read:

AB224,46,6 340.01 (66m) "Tetrahydrocannabinols concentration" has the meaning given in s. 23.33 (1) (k).

AB224,69 Section 69. 343.10 (5) (a) 1. of the statutes is amended to read:

AB224,46,19 343.10 (5) (a) 1. In addition to any restrictions appearing on the former operator's license of the applicant, the occupational license shall contain definite restrictions as to hours of the day, not to exceed 12, hours per week, not to exceed 60, type of occupation and areas or routes of travel which are permitted under the license. The occupational license may permit travel to and from church during specified hours if the travel does not exceed the restrictions as to hours of the day and hours per week in this subdivision. The occupational license may permit travel necessary to comply with a driver safety plan ordered under s. 343.30 (1q) or 343.305 if the travel does not exceed the restrictions as to hours of the day and hours per week in this subdivision. The occupational license may contain restrictions on the use of alcohol, of tetracannabinols, and of controlled substances and controlled substance analogs in violation of s. 961.41.

AB224,70 Section 70. 343.10 (5) (a) 2. of the statutes is amended to read: