AB482,44,17
14(4) The department may suspend or revoke the permit of any permittee who
15violates s. 100.30, any provision of this subchapter, or any rules promulgated under
16sub. (1). The department shall revoke the permit of any permittee who violates s.
17100.30 3 or more times within a 5-year period.
AB482,44,25
18(5) No suit shall be maintained in any court to restrain or delay the collection
19or payment of the tax levied in s. 139.971. The aggrieved taxpayer shall pay the tax
20when due and, if paid under protest, may at any time within 90 days from the date
21of payment sue the state to recover the tax paid. If it is finally determined that any
22part of the tax was wrongfully collected, the secretary of administration shall pay the
23amount wrongfully collected. A separate suit need not be filed for each separate
24payment made by any taxpayer, but a recovery may be had in one suit for as many
25payments as may have been made.
AB482,45,6
1(6) (a) Any person may be compelled to testify in regard to any violation of this
2subchapter of which the person may have knowledge, even though such testimony
3may tend to incriminate the person, upon being granted immunity from prosecution
4in connection with the testimony, and upon the giving of such testimony, the person
5shall not be prosecuted because of the violation relative to which the person has
6testified.
AB482,45,87
(b) The immunity provided under par. (a) is subject to the restrictions under
8s. 972.085.
AB482,45,10
9(7) The provisions on timely filing under s. 71.80 (18) apply to the tax imposed
10under this subchapter.
AB482,45,16
11(8) Sections 71.74 (1), (2), (10), (11), and (14), 71.77, 71.91 (1) (a) and (c) and
12(2) to (7), 71.92, and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes
13under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes
14under ch. 71 applies to the collection of the taxes under this subchapter, except that
15the period during which notice of an additional assessment shall be given begins on
16the due date of the report under this subchapter.
AB482,45,20
17(9) Any building or place of any kind where marijuana or usable marijuana is
18sold, possessed, stored, or manufactured without a lawful permit or in violation of
19s. 139.972 or 139.973 is declared a public nuisance and may be closed and abated as
20such.
AB482,45,23
21(10) At the request of the secretary of revenue, the attorney general may
22represent this state or assist a district attorney in prosecuting any case arising under
23this subchapter.
AB482,45,25
24(11) The tax imposed under this subchapter does apply to the sale, distribution,
25or delivery of medical marijuana as described in s. 50.85 (1).
AB482,67
1Section
67. 139.976 of the statutes is created to read:
AB482,46,8
2139.976 Theft of tax moneys. All marijuana tax moneys received by a
3permittee for the sale of marijuana or usable marijuana on which the tax under this
4subchapter has become due and has not been paid are trust funds in the permittee's
5possession and are the property of this state. Any permittee who fraudulently
6withholds, appropriates, or otherwise uses marijuana tax moneys that are the
7property of this state is guilty of theft under s. 943.20 (1), whether or not the
8permittee has or claims to have an interest in those moneys.
AB482,68
9Section
68. 139.977 of the statutes is created to read:
AB482,46,15
10139.977 Seizure and confiscation. (1) All marijuana and usable marijuana
11produced, processed, made, kept, stored, sold, distributed, or transported in violation
12of this subchapter, and all tangible personal property used in connection with the
13marijuana or usable marijuana is unlawful property and subject to seizure by the
14department or a law enforcement officer. Except as provided in sub. (2), all
15marijuana and usable marijuana seized under this subsection shall be destroyed.
AB482,46,21
16(2) If marijuana or usable marijuana on which the tax has not been paid is
17seized as provided under sub. (1), it may be given to law enforcement officers to use
18in criminal investigations or sold to qualified buyers by the department, without
19notice. If the department finds that the marijuana or usable marijuana may
20deteriorate or become unfit for use in criminal investigations or for sale, or that those
21uses would otherwise be impractical, the department may order them destroyed.
AB482,47,3
22(3) If marijuana or usable marijuana on which the tax has been paid is seized
23as provided under sub. (1), it shall be returned to the true owner if ownership can be
24ascertained and the owner or the owner's agent is not involved in the violation
25resulting in the seizure. If the ownership cannot be ascertained or if the owner or
1the owner's agent was guilty of the violation that resulted in the seizure of the
2marijuana or usable marijuana, it may be sold or otherwise disposed of as provided
3in sub. (2).
AB482,47,22
4(4) If tangible personal property other than marijuana or usable marijuana is
5seized as provided under sub. (1), the department shall advertise the tangible
6personal property for sale by publication of a class 2 notice under ch. 985. If no person
7claiming a lien on, or ownership of, the property has notified the department of the
8person's claim within 10 days after last insertion of the notice, the department shall
9sell the property. If a sale is not practical the department may destroy the property.
10If a person claiming a lien on, or ownership of, the property notifies the department
11within the time prescribed in this subsection, the department may apply to the
12circuit court in the county where the property was seized for an order directing
13disposition of the property or the proceeds from the sale of the property. If the court
14orders the property to be sold, all liens, if any, may be transferred from the property
15to the sale proceeds. Neither the property seized nor the proceeds from the sale shall
16be turned over to any claimant of lien or ownership unless the claimant first
17establishes that the property was not used in connection with any violation under
18this subchapter or that, if so used, it was done without the claimant's knowledge or
19consent and without the claimant's knowledge of facts that should have given the
20claimant reason to believe it would be put to such use. If no claim of lien or ownership
21is established as provided under this subsection the property may be ordered
22destroyed.
AB482,69
23Section
69. 139.978 of the statutes is created to read:
AB482,48,3
24139.978 Interest and penalties.
(1) Any person who makes or signs any
25false or fraudulent report under this subchapter or who attempts to evade the tax
1imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of
2that tax, may be fined not more than $10,000 or imprisoned for not more than 9
3months or both.
AB482,48,6
4(2) Any permittee who fails to keep the records required by s. 139.974 (1) and
5(2) shall be fined not less than $100 nor more than $500 or imprisoned not more than
66 months or both.
AB482,48,11
7(3) Any person who refuses to permit the examination or inspection authorized
8under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than
96 months or both. The department shall immediately suspend or revoke the permit
10of any person who refuses to permit the examination or inspection authorized under
11s. 139.975 (3).
AB482,48,14
12(4) Any person who violates any of the provisions of this subchapter for which
13no other penalty is prescribed shall be fined not less than $100 nor more than $1,000
14or imprisoned not less than 10 days nor more than 90 days or both.
AB482,48,17
15(5) Any person who violates any of the rules promulgated in accordance with
16this subchapter shall be fined not less than $100 nor more than $500 or be
17imprisoned not more than 6 months or both.
AB482,48,21
18(6) In addition to the penalties imposed for violating the provisions of this
19subchapter or any of the department's rules, the department shall revoke the permit
20of any person convicted of such a violation and not issue another permit to that
21person for a period of 2 years following the revocation.
AB482,48,25
22(7) Unpaid taxes bear interest at the rate of 12 percent per year from the due
23date of the return until paid or deposited with the department, and all refunded taxes
24bear interest at the rate of 3 percent per year from the due date of the return to the
25date on which the refund is certified on the refund rolls.
AB482,49,2
1(8) All nondelinquent payments of additional amounts owed shall be applied
2in the following order: penalties, interest, tax principal.
AB482,49,5
3(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per
4month until paid. The taxes imposed by this subchapter shall become delinquent if
5not paid:
AB482,49,76
(a) In the case of a timely filed return, no return filed or a late return, on or
7before the due date of the return.
AB482,49,98
(b) In the case of a deficiency determination of taxes, within 2 months after the
9date of demand.
AB482,49,13
10(10) If due to neglect an incorrect return is filed, the entire tax finally
11determined is subject to a penalty of 25 percent of the tax exclusive of interest or
12other penalty. A person filing an incorrect return has the burden of proving that the
13error or errors were due to good cause and not due to neglect.
AB482,70
14Section
70. 139.979 of the statutes is created to read:
AB482,49,19
15139.979 Personal use. An individual who possesses no more than 6
16marijuana plants at any one time is not subject to the tax imposed under s. 139.971.
17An individual who possesses more than 6 marijuana plants at any one time shall
18apply for the appropriate permit under s. 139.972 and pay the appropriate tax
19imposed under s. 139.971.
AB482,71
20Section
71. 139.980 of the statutes is created to read:
AB482,49,25
21139.980 Agreement with tribes. The department may enter into an
22agreement with a federally recognized American Indian Tribe in this state for the
23administration and enforcement of this subchapter and to provide refunds of the tax
24imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
25of the tribe residing on the tribal land.
AB482,72
1Section
72. 146.40 (1) (bo) of the statutes is amended to read:
AB482,50,32
146.40
(1) (bo) “Hospice" means a hospice that is licensed under subch.
VI VII 3of ch. 50.
AB482,73
4Section
73. 146.44 of the statutes is created to read:
AB482,50,6
5146.44 Medical Marijuana Registry Program. (1) Definitions. In this
6section:
AB482,50,87
(a) “Applicant" means a person who is applying for a registry identification card
8under sub. (2) (a).
AB482,50,109
(b) “Debilitating medical condition or treatment" has the meaning given in s.
1050.80 (2).
AB482,50,1211
(c) “Medical use of tetrahydrocannabinols" has the meaning given in s. 50.80
12(4).
AB482,50,1513
(d) “Out-of-state registry identification card" means a document issued by an
14entity listed in the rule promulgated under sub. (7) (f) that identifies the person as
15a qualifying patient or primary caregiver, or an equivalent designation.
AB482,50,1616
(e) “Primary caregiver" has the meaning given in s. 50.80 (5).
AB482,50,1717
(f) “Qualifying patient" has the meaning given in s. 50.80 (6).
AB482,50,1918
(g) “Registrant" means a person to whom a registry identification card is issued
19under sub. (4).
AB482,50,2220
(h) “Registry identification card" means a document issued by the department
21under this section that identifies a person as a qualifying patient or primary
22caregiver.
AB482,50,2323
(i) “Written certification" has the meaning given in s. 50.80 (10).
AB482,51,3
1(2) Application. (a) An adult who is claiming to be a qualifying patient may
2apply for a registry identification card by submitting to the department a signed
3application form containing or accompanied by all of the following:
AB482,51,44
1. His or her name, address, and date of birth.
AB482,51,55
2. A written certification.
AB482,51,76
3. The name, address, and telephone number of the person's current physician,
7as listed in the written certification.
AB482,51,98
4. A registration fee in an amount determined by the department, but not to
9exceed $150.
AB482,51,1510
(b) An adult registrant who is a qualifying patient or an applicant may jointly
11apply with another adult to the department for a registry identification card for the
12other adult, designating the other adult as a primary caregiver for the registrant or
13applicant. Both persons who jointly apply for a registry identification card under this
14paragraph shall sign the application form, which shall contain the name, address,
15and date of birth of the individual applying to be registered as a primary caregiver.
AB482,51,1916
(c) The department shall promulgate rules specifying how a parent, guardian,
17or person having legal custody of a child may apply for a registry identification card
18for himself or herself and for the child and the circumstances under which the
19department may approve or deny the application.
AB482,51,25
20(3) Processing the application. The department shall verify the information
21contained in or accompanying an application submitted under sub. (2) and shall
22approve or deny the application within 30 days after receiving it. Except as provided
23in sub. (2) (c), the department may deny an application submitted under sub. (2) only
24if the required information has not been provided or if false information has been
25provided.
AB482,52,6
1(4) Issuing a registry identification card. The department shall issue to the
2applicant a registry identification card within 5 days after approving an application
3under sub. (3). Unless voided under sub. (5) (b) or (c) or revoked under rules issued
4by the department under sub. (7) (d), a registry identification card shall expire 4
5years from the date of issuance. A registry identification card shall contain all of the
6following:
AB482,52,77
(a) The name, address, and date of birth of all of the following:
AB482,52,88
1. The registrant.
AB482,52,99
2. Each primary caregiver, if the registrant is a qualifying patient.
AB482,52,1010
3. The qualifying patient, if the registrant is a primary caregiver.
AB482,52,1111
(b) The date of issuance and expiration date of the registry identification card.
AB482,52,1212
(c) A photograph of the registrant.
AB482,52,1313
(d) Other information the department may require by rule.
AB482,52,20
14(5) Additional information to be provided by registrant. (a) 1. An adult
15registrant shall notify the department of any change in the registrant's name and
16address. An adult registrant who is a qualifying patient shall notify the department
17of any change in his or her physician, of any significant improvement in his or her
18health as it relates to his or her debilitating medical condition or treatment, and if
19a registered primary caregiver no longer assists the registrant with the medical use
20of tetrahydrocannabinols.
AB482,52,2421
2. If a qualifying patient is a child, a primary caregiver for the child shall
22provide the department with any information that the child, if he or she were an
23adult, would have to provide under subd. 1. within 10 days after the date of the
24change to which the information relates.
AB482,53,5
1(b) If a registrant fails to notify the department within 10 days after any change
2for which notification is required under par. (a) 1., his or her registry identification
3card is void. If a registrant fails to comply with par. (a) 2., the registry identification
4card for the qualifying patient to whom the information under par. (a) 2. relates is
5void.
AB482,53,96
(c) If a qualifying patient's registry identification card becomes void under par.
7(b), the registry identification card for each of the qualifying patient's primary
8caregivers is void. The department shall send written notice of this fact to each such
9primary caregiver.
AB482,53,10
10(6) Records. (a) The department shall maintain a list of all registrants.
AB482,53,1311
(b) Notwithstanding s. 19.35 and except as provided in par. (c), the department
12may not disclose information from an application submitted or a registry
13identification card issued under this section.
AB482,53,1714
(c) The department may disclose to state or local law enforcement agencies
15information from an application submitted by, or from a registry identification card
16issued to, a specific person under this section, for the purpose of verifying that the
17person possesses a valid registry identification card.
AB482,53,19
18(7) Rules. The department shall promulgate rules to implement this section,
19including the rules required under sub. (2) (c) and rules doing all of the following:
AB482,53,2020
(a) Creating forms for applications to be used under sub. (2).
AB482,53,2221
(b) Specifying how the department will verify the truthfulness of information
22
submitted on an application under sub. (2).
AB482,53,2423
(c) Specifying how and under what circumstances registry identification cards
24may be renewed.
AB482,54,2
1(d) Specifying how and under what changed circumstances a registry
2identification card may be revoked.
AB482,54,43
(e) Specifying under what circumstances an applicant whose application is
4denied may reapply.
AB482,54,85
(f) Listing each state, district, commonwealth, territory, or insular possession
6thereof that, by issuing an out-of-state registry identification card, allows the
7medical use of marijuana by a visiting qualifying patient or allows a person to assist
8with a visiting qualifying patient's medical use of marijuana.
AB482,54,129
(g) Creating guidelines for issuing registry identification cards, and for
10obtaining and distributing marijuana for the medical use of tetrahydrocannabinols,
11to persons under the care of the department who have a debilitating medical
12condition or treatment.
AB482,74
13Section
74. 146.81 (1) (L) of the statutes is amended to read:
AB482,54,1414
146.81
(1) (L) A hospice licensed under subch.
VI VII of ch. 50.
AB482,75
15Section
75. 146.997 (1) (d) 18. of the statutes is amended to read:
AB482,54,1616
146.997
(1) (d) 18. A hospice licensed under subch.
VI VII of ch. 50.
AB482,76
17Section
76. 289.33 (3) (d) of the statutes is amended to read:
AB482,55,1018
289.33
(3) (d) “Local approval" includes any requirement for a permit, license,
19authorization, approval, variance or exception or any restriction, condition of
20approval or other restriction, regulation, requirement or prohibition imposed by a
21charter ordinance, general ordinance, zoning ordinance, resolution or regulation by
22a town, city, village, county or special purpose district, including without limitation
23because of enumeration any ordinance, resolution or regulation adopted under s.
2491.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2),
25(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24),
1(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19),
2(20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10),
3(11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25)
(a), and (26), 59.55 (3),
4(4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16),
559.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70
6(1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8),
7and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34,
861.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415,
987.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III
10of ch. 91.
AB482,77
11Section
77. 340.01 (50m) (a) of the statutes is amended to read:
AB482,55,1312
340.01
(50m) (a) A controlled substance included in schedule I under ch. 961
13other than a tetrahydrocannabinol.
AB482,78
14Section
78. 340.01 (50m) (e) of the statutes is repealed.
AB482,79
15Section
79. 340.01 (66m) of the statutes is created to read:
AB482,55,1716
340.01
(66m) “Tetrahydrocannabinols concentration" has the meaning given
17in s. 23.33 (1) (k).
AB482,80
18Section
80. 343.10 (5) (a) 1. of the statutes is amended to read: