Unpaid taxes bear interest at the rate of 12 percent per year from the due 4
date of the return until paid or deposited with the department, and all refunded taxes 5
bear interest at the rate of 3 percent per year from the due date of the return to the 6
date on which the refund is certified on the refund rolls.
All nondelinquent payments of additional amounts owed shall be applied 8
in the following order: penalties, interest, tax principal.
Delinquent marijuana taxes bear interest at the rate of 1.5 percent per 10
month until paid. The taxes imposed by this subchapter shall become delinquent if 11
(a) In the case of a timely filed return, no return filed or a late return, on or 13
before the due date of the return.
(b) In the case of a deficiency determination of taxes, within 2 months after the 15
date of demand.
If due to neglect an incorrect return is filed, the entire tax finally 17
determined is subject to a penalty of 25 percent of the tax exclusive of interest or 18
other penalty. A person filing an incorrect return has the burden of proving that the 19
error or errors were due to good cause and not due to neglect.
20139.979 Personal use.
An individual who possesses no more than 6 21
marijuana plants that have reached the flowering stage at any one time is not subject 22
to the tax imposed under s. 139.971. An individual who possesses more than 6 23
marijuana plants that have reached the flowering stage at any one time shall apply 24
for the appropriate permit under s. 139.972 and pay the appropriate tax imposed 25
under s. 139.971.
1139.980 Agreement with tribes.
The department may enter into an 2
agreement with a federally recognized American Indian Tribe in this state for the 3
administration and enforcement of this subchapter and to provide refunds of the tax 4
imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members 5
of the tribe residing on the tribal land.
146.40 (1) (bo) of the statutes is amended to read:
(bo) “Hospice" means a hospice that is licensed under subch. VI VII 8
of ch. 50.
146.44 of the statutes is created to read:
10146.44 Medical marijuana registry program. (1) Definitions.
In this 11
(a) “Applicant" means a person who is applying for a registry identification card 13
under sub. (2) (a).
(b) “Debilitating medical condition or treatment" has the meaning given in s. 15
(c) “Medical use of tetrahydrocannabinols" has the meaning given in s. 50.80 17
(d) “Out-of-state registry identification card" means a document issued by an 19
entity listed in the rule promulgated under sub. (7) (f) that identifies the person as 20
a qualifying patient or primary caregiver, or an equivalent designation.
(e) “Primary caregiver" has the meaning given in s. 50.80 (5).
(f) “Qualifying patient" has the meaning given in s. 50.80 (6).
(g) “Registrant" means a person to whom a registry identification card is issued 24
under sub. (4).
(h) “Registry identification card" means a document issued by the department 2
under this section that identifies a person as a qualifying patient or primary 3
(i) “Written certification" has the meaning given in s. 50.80 (10).
(a) An adult who is claiming to be a qualifying patient may 6
apply for a registry identification card by submitting to the department a signed 7
application form containing or accompanied by all of the following:
1. His or her name, address, and date of birth.
2. A written certification.
3. The name, address, and telephone number of the person's current physician, 11
as listed in the written certification.
4. A registration fee in an amount determined by the department, but not to 13
(b) An adult registrant who is a qualifying patient or an applicant may jointly 15
apply with another adult to the department for a registry identification card for the 16
other adult, designating the other adult as a primary caregiver for the registrant or 17
applicant. Both persons who jointly apply for a registry identification card under this 18
paragraph shall sign the application form, which shall contain the name, address, 19
and date of birth of the individual applying to be registered as a primary caregiver.
(c) The department shall promulgate rules specifying how a parent, guardian, 21
or person having legal custody of a child may apply for a registry identification card 22
for himself or herself and for the child and the circumstances under which the 23
department may approve or deny the application.
24(3) Processing the application.
The department shall verify the information 25
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 2
in sub. (2) (c), the department may deny an application submitted under sub. (2) only 3
if the required information has not been provided or if false information has been 4
5(4) Issuing a registry identification card.
The department shall issue to the 6
applicant a registry identification card within 5 days after approving an application 7
under sub. (3). Unless voided under sub. (5) (b) or (c) or revoked under rules issued 8
by the department under sub. (7) (d), a registry identification card shall expire 4 9
years from the date of issuance. A registry identification card shall contain all of the 10
(a) The name, address, and date of birth of all of the following:
1. The registrant.
2. Each primary caregiver if the registrant is a qualifying patient.
3. The qualifying patient if the registrant is a primary caregiver.
(b) The date of issuance and expiration date of the registry identification card.
(c) A photograph of the registrant.
(d) Other information the department may require by rule.
18(5) Additional information to be provided by registrant.
(a) 1. An adult 19
registrant shall notify the department of any change in the registrant's name and 20
address. An adult registrant who is a qualifying patient shall notify the department 21
of any change in his or her physician, of any significant improvement in his or her 22
health as it relates to his or her debilitating medical condition or treatment, and if 23
a registered primary caregiver no longer assists the registrant with the medical use 24
2. If a qualifying patient is a child, a primary caregiver for the child shall 2
provide the department with any information that the child, if he or she were an 3
adult, would have to provide under subd. 1. within 10 days after the date of the 4
change to which the information relates.
(b) If a registrant fails to notify the department within 10 days after any change 6
for which notification is required under par. (a) 1., his or her registry identification 7
card is void. If a registrant fails to comply with par. (a) 2., the registry identification 8
card for the qualifying patient to whom the information under par. (a) 2. relates is 9
(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 12
caregivers is void. The department shall send written notice of this fact to each such 13
(a) The department shall maintain a list of all registrants.
(b) Notwithstanding s. 19.35 and except as provided in par. (c), the department 16
may not disclose information from an application submitted or a registry 17
identification card issued under this section.
(c) The department may disclose to state or local law enforcement agencies 19
information from an application submitted by, or from a registry identification card 20
issued to, a specific person under this section for the purpose of verifying that the 21
person possesses a valid registry identification card.
The department shall promulgate rules to implement this section, 23
including the rules required under sub. (2) (c) and rules doing all of the following:
(a) Creating forms for applications to be used under sub. (2).
(b) Specifying how the department will verify the truthfulness of information2
submitted on an application under sub. (2).
(c) Specifying how and under what circumstances registry identification cards 4
may be renewed.
(d) Specifying how and under what changed circumstances a registry 6
identification card may be revoked.
(e) Specifying under what circumstances an applicant whose application is 8
denied may reapply.
(f) Listing each state, district, commonwealth, territory, or insular possession 10
thereof that, by issuing an out-of-state registry identification card, allows the 11
medical use of marijuana by a visiting qualifying patient or allows a person to assist 12
with a visiting qualifying patient's medical use of marijuana.
(g) Creating guidelines for issuing registry identification cards, and for 14
obtaining and distributing marijuana for the medical use of tetrahydrocannabinols, 15
to persons under the care of the department who have a debilitating medical 16
condition or treatment.
17(8) Physician education and public awareness campaign.
The department 18
shall provide, in a manner determined by the department, information to physicians 19
about the availability of the medical marijuana registry program. The department 20
shall also conduct a public awareness campaign to inform the public about issues 21
relating to medical marijuana, including information about the medical marijuana 22
registry program in this state and information about possible risks and benefits of 23
the medical use of tetrahydrocannabinols.
146.46 of the statutes is created to read:
1146.46 Medical marijuana logotype.
The department shall design an 2
official logotype, appropriate for including on a label affixed to medical marijuana 3
under s. 50.85. The department shall design the logotype to be distinguishable from 4
any logotype for recreational marijuana.
146.81 (1) (L) of the statutes is amended to read:
(L) A hospice licensed under subch.
of ch. 50.
146.997 (1) (d) 18. of the statutes is amended to read:
(d) 18. A hospice licensed under subch.
of ch. 50.
157.06 (11) (hm) of the statutes is created to read:
(hm) Unless otherwise required by federal law, a hospital, 11
physician, procurement organization, or other person may not determine the 12
ultimate recipient of an anatomical gift based solely upon a positive test for the use 13
of marijuana by a potential recipient.
157.06 (11) (i) of the statutes is amended to read:
(i) Except as provided under par. pars.
(a) 2. and (hm)
, nothing in 16
this section affects the allocation of organs for transplantation or therapy.
289.33 (3) (d) of the statutes is amended to read:
(d) “Local approval" includes any requirement for a permit, license, 19
authorization, approval, variance or exception or any restriction, condition of 20
approval or other restriction, regulation, requirement or prohibition imposed by a 21
charter ordinance, general ordinance, zoning ordinance, resolution or regulation by 22
a town, city, village, county or special purpose district, including without limitation 23
because of enumeration any ordinance, resolution or regulation adopted under s. 24
91.73, 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),
(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), 5
59.57 (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), 7
and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34, 8
61.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415, 9
87.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III 10
of ch. 91.
340.01 (50m) (a) of the statutes is amended to read:
(a) A controlled substance included in schedule I under ch. 961 13other than a tetrahydrocannabinol
340.01 (50m) (e) of the statutes is repealed.
340.01 (66m) of the statutes is created to read:
“Tetrahydrocannabinols concentration" means the number of 17
nanograms of tetrahydrocannabinols per milliliter of blood.
343.06 (1) (d) of the statutes is amended to read:
(d) To any person whose dependence on alcohol or
has attained such a degree that it interferes with his or her 21
physical or mental health or social or economic functioning, or who is addicted to the 22
use of controlled substances or controlled substance analogs, except that the 23
secretary may issue a license if the person submits to an examination, evaluation or 24
treatment in a treatment facility meeting the standards prescribed in s. 51.45 (8) (a), 25
as directed by the secretary, in accordance with s. 343.16 (5).
343.10 (5) (a) 1. of the statutes is amended to read:
(a) 1. In addition to any restrictions appearing on the former 3
operator's license of the applicant, the occupational license shall contain definite 4
restrictions as to hours of the day, not to exceed 12, hours per week, not to exceed 60, 5
type of occupation and areas or routes of travel which are permitted under the 6
license. The occupational license may permit travel to and from church during 7
specified hours if the travel does not exceed the restrictions as to hours of the day and 8
hours per week in this subdivision. The occupational license may permit travel 9
necessary to comply with a driver safety plan ordered under s. 343.30 (1q) or 343.305 10
if the travel does not exceed the restrictions as to hours of the day and hours per week 11
in this subdivision. The occupational license may contain restrictions on the use of 12
alcohol, of tetracannabinols,
and of controlled substances and controlled substance 13
analogs in violation of s. 961.41.
343.10 (5) (a) 2. of the statutes is amended to read:
(a) 2. If the applicant has 2 or more convictions, suspensions or 16
revocations, as counted under s. 343.307 (1), the occupational license shall prohibit 17
the applicant from driving or operating a motor vehicle while he or she has an alcohol 18
concentration of more than 0.0 or a tetrahydrocannabinols concentration of more
343.10 (8) (intro.) of the statutes is amended to read:
343.10 (8) Violation of restrictions.
(intro.) Any person who violates a 22
restriction on an occupational license as to hours of the day, area, routes or purpose 23
of travel, vehicles allowed to be operated, use of an ignition interlock device, sobriety 24
or use of alcohol, tetrahydrocannabinols,
controlled substances or controlled 25
substance analogs shall be:
343.12 (7) (a) 9. of the statutes is amended to read:
(a) 9. Operating a motor vehicle under the influence of an intoxicant 3
or other drug or with a prohibited alcohol or tetrahydrocannabinols
under s. 346.63 (1).
343.12 (7) (a) 11. of the statutes is amended to read:
(a) 11. Operating a motor vehicle while under the legal drinking age 7
with a prohibited alcohol concentration under s. 346.63 (2m) or while under the legal
8age with a prohibited tetrahydrocannabinols concentration under s. 346.63 (2p)
343.16 (2) (b) of the statutes is amended to read:
(b) Specific requirements.
The standards developed by the 11
department under par. (c) shall provide that the examination for persons making 12
their first application for an operator's license shall include, subject to sub. (3) (am), 13
a test of the applicant's eyesight, ability to read and understand highway signs 14
regulating, warning and directing traffic, knowledge of the traffic laws, including ss. 15
346.072 and 346.26, understanding of fuel-efficient driving habits and the relative 16
costs and availability of other modes of transportation, knowledge of the need for 17
anatomical gifts and the ability to make an anatomical gift through the use of a donor 18
card issued under s. 343.175 (2), and an actual demonstration of ability to exercise 19
ordinary and reasonable control in the operation of a motor vehicle. The test of 20
knowledge of the traffic laws shall include questions on the provisions of ss. 343.30 21
(1q), 343.303 to 343.31 and 346.63 to 346.655, relating to the operation of a motor 22
vehicle and the consumption of alcohol beverages and tetrahydrocannabinols
. The 23
test of knowledge may also include questions on the social, medical and economic 24
effects of alcohol and other drug abuse. The examination of applicants for 25
authorization to operate `Class M' vehicles shall test an applicant's knowledge of
Type 1 motorcycle safety, including proper eye protection to be worn during hours of 2
darkness. The department may require persons changing their residence to this 3
state from another jurisdiction and persons applying for a reinstated license after 4
termination of a revocation period to take all or parts of the examination required 5
of persons making their first application for an operator's license. Any applicant who 6
is required to give an actual demonstration of ability to exercise ordinary and 7
reasonable control in the operation of a motor vehicle shall furnish a representative 8
vehicle in safe operating condition for use in testing ability.
343.16 (5) (a) of the statutes is amended to read:
(a) The secretary may require any applicant for a license or any 11
licensed operator to submit to a special examination by such persons or agencies as 12
the secretary may direct to determine incompetency, physical or mental disability, 13
disease, or any other condition that might prevent such applicant or licensed person 14
from exercising reasonable and ordinary control over a motor vehicle. If the 15
department requires the applicant to submit to an examination, the applicant shall 16
pay for the examination. If the department receives an application for a renewal or 17
duplicate license after voluntary surrender under s. 343.265 or receives a report from 18
a physician, physician assistant, as defined in s. 448.01 (6), advanced practice nurse 19
prescriber certified under s. 441.16 (2), or optometrist under s. 146.82 (3), or if the 20
department has a report of 2 or more arrests within a one-year period for any 21
combination of violations of s. 346.63 (1) or (5) or a local ordinance in conformity with 22
s. 346.63 (1) or (5) or a law of a federally recognized American Indian tribe or band 23
in this state in conformity with s. 346.63 (1) or (5), or s. 346.63 (1m), 1985 stats., or 24
s. 346.63 (2) or (6) or 940.25, or s. 940.09 where the offense involved the use of a 25
vehicle, the department shall determine, by interview or otherwise, whether the
operator should submit to an examination under this section. The examination may 2
consist of an assessment. If the examination indicates that education or treatment 3
for a disability, disease,
or condition concerning the use of alcohol, a controlled 4
substance or a controlled substance analog, or tetrahydrocannabinols
is appropriate, 5
the department may order a driver safety plan in accordance with s. 343.30 (1q). If 6
there is noncompliance with assessment or the driver safety plan, the department 7
shall revoke the person's operating privilege in the manner specified in s. 343.30 (1q) 8
343.30 (1p) of the statutes is amended to read:
Notwithstanding sub. (1), a court shall suspend the operating 11
privilege of a person for 3 months upon the person's conviction by the court for 12
violation of s. 346.63 (2m) or (2p)
or a local ordinance in conformity with s. 346.63 13
(2m) or (2p)
. If there was a minor passenger under 16 years of age in the motor 14
vehicle at the time of the violation that gave rise to the conviction under s. 346.63 15
(2m) or (2p)
or a local ordinance in conformity with s. 346.63 (2m) or (2p)
, the court 16
shall suspend the operating privilege of the person for 6 months.
343.30 (1q) (c) 1. (intro.) of the statutes is amended to read: