AB440-SSA1,39,25 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.
AB440-SSA1,40,2
1(8) All nondelinquent payments of additional amounts owed shall be applied
2in the following order: penalties, interest, tax principal.
AB440-SSA1,40,5 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:
AB440-SSA1,40,76 (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.
AB440-SSA1,40,98 (b) In the case of a deficiency determination of taxes, within 2 months after the
9date of demand.
AB440-SSA1,40,13 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.
AB440-SSA1,40,19 14139.979 Personal use. An individual who possesses no more than 6
15marijuana plants that have reached the flowering stage at any one time is not subject
16to the tax imposed under s. 139.971. An individual who possesses more than 6
17marijuana plants that have reached the flowering stage at any one time shall apply
18for the appropriate permit under s. 139.972 and pay the appropriate tax imposed
19under s. 139.971.
AB440-SSA1,40,24 20139.980 Agreement with tribes. The department may enter into an
21agreement with a federally recognized American Indian Tribe in this state for the
22administration and enforcement of this subchapter and to provide refunds of the tax
23imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
24of the tribe residing on the tribal land.
AB440-SSA1,34 25Section 34 . 157.06 (11) (hm) of the statutes is created to read:
AB440-SSA1,41,4
1157.06 (11) (hm) Unless otherwise required by federal law, a hospital,
2physician, procurement organization, or other person may not determine the
3ultimate recipient of an anatomical gift based solely upon a positive test for the use
4of marijuana by a potential recipient.
AB440-SSA1,35 5Section 35 . 157.06 (11) (i) of the statutes is amended to read:
AB440-SSA1,41,76 157.06 (11) (i) Except as provided under par. pars. (a) 2. and (hm), nothing in
7this section affects the allocation of organs for transplantation or therapy.
AB440-SSA1,36 8Section 36 . 238.139 of the statutes is created to read:
AB440-SSA1,41,12 9238.139 Financial assistance for underserved communities. The
10corporation shall expend $5,000,000 annually to provide grants, loans, and other
11assistance to underserved communities in this state, including members of minority
12groups, woman-owned businesses, and individuals and businesses in rural areas.
AB440-SSA1,37 13Section 37 . 250.22 of the statutes is created to read:
AB440-SSA1,41,16 14250.22 Health equity grants. (1) From the appropriations under s. 20.435
15(1) (cv) and (r), the department shall award grants to community organizations to
16implement community health worker care models.
AB440-SSA1,41,20 17(2) From the appropriations under s. 20.435 (1) (cv) and (r), the department
18shall award grants to community organizations and local or tribal health
19departments to hire health equity strategists and to implement health equity action
20plans.
AB440-SSA1,38 21Section 38 . 289.33 (3) (d) of the statutes is amended to read:
AB440-SSA1,42,1422 289.33 (3) (d) “Local approval" includes any requirement for a permit, license,
23authorization, approval, variance or exception or any restriction, condition of
24approval or other restriction, regulation, requirement or prohibition imposed by a
25charter ordinance, general ordinance, zoning ordinance, resolution or regulation by

1a town, city, village, county or special purpose district, including without limitation
2because of enumeration any ordinance, resolution or regulation adopted under s.
391.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2),
4(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24),
5(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19),
6(20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10),
7(11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 (3),
8(4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16),
959.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70
10(1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8),
11and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34,
1261.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415,
1387.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III
14of ch. 91.
AB440-SSA1,39 15Section 39 . 349.02 (2) (b) 4. of the statutes is amended to read:
AB440-SSA1,42,1716 349.02 (2) (b) 4. Local ordinances enacted under s. 59.54 (25) (a) or (25m) or
1766.0107 (1) (bm).
AB440-SSA1,40 18Section 40 . 961.01 (14) of the statutes is renumbered 961.70 (3) and amended
19to read:
AB440-SSA1,43,520 961.70 (3) “Marijuana" means all parts of the plants of the genus Cannabis,
21whether growing or not, with a tetrahydrocannabinols concentration that is greater
22than 0.3 percent on a dry weight basis
; the seeds thereof; the resin extracted from
23any part of the plant; and every compound, manufacture, salt, derivative, mixture,
24or preparation of the plant, its seeds or resin, including tetrahydrocannabinols.
25“Marijuana" does include the mature stalks if mixed with other parts of the plant,

1but does not include fiber produced from the stalks, oil or cake made from the seeds
2of the plant, any other compound, manufacture, salt, derivative, mixture , or
3preparation of the mature stalks (except the resin extracted therefrom), fiber, oil, or
4cake or the sterilized seed of the plant which is incapable of germination.
5“Marijuana” does not include hemp, as defined in s. 94.55 (1).
AB440-SSA1,41 6Section 41 . 961.11 (4g) of the statutes is repealed.
AB440-SSA1,42 7Section 42 . 961.14 (4) (t) of the statutes is repealed.
AB440-SSA1,43 8Section 43 . 961.32 (2m) of the statutes is repealed.
AB440-SSA1,44 9Section 44 . 961.34 of the statutes is renumbered 961.75, and 961.75 (title), as
10renumbered, is amended to read:
AB440-SSA1,43,11 11961.75 (title) Controlled substances Marijuana therapeutic research.
AB440-SSA1,45 12Section 45 . 961.38 (1n) of the statutes is repealed.
AB440-SSA1,46 13Section 46 . 961.41 (1) (h) of the statutes is repealed.
AB440-SSA1,47 14Section 47 . 961.41 (1m) (h) of the statutes is repealed.
AB440-SSA1,48 15Section 48 . 961.41 (1q) of the statutes is repealed.
AB440-SSA1,49 16Section 49 . 961.41 (1r) of the statutes is amended to read:
AB440-SSA1,44,217 961.41 (1r) Determining weight of substance. In determining amounts under
18s. 961.49 (2) (b), 1999 stats., and subs. (1) and (1m), an amount includes the weight
19of cocaine, cocaine base, heroin, phencyclidine, lysergic acid diethylamide, psilocin,
20psilocybin, amphetamine, methamphetamine, tetrahydrocannabinols, synthetic
21cannabinoids, or substituted cathinones, or any controlled substance analog of any
22of these substances together with any compound, mixture, diluent, plant material
23or other substance mixed or combined with the controlled substance or controlled
24substance analog. In addition, in determining amounts under subs. (1) (h) and (1m)

1(h), the amount of tetrahydrocannabinols means anything included under s. 961.14
2(4) (t) and includes the weight of any marijuana.
AB440-SSA1,50 3Section 50. 961.41 (1x) of the statutes is amended to read:
AB440-SSA1,44,64 961.41 (1x) Conspiracy. Any person who conspires, as specified in s. 939.31,
5to commit a crime under sub. (1) (cm) to (h) or (1m) (cm) to (h) (g) is subject to the
6applicable penalties under sub. (1) (cm) to (h) or (1m) (cm) to (h) (g).
AB440-SSA1,51 7Section 51 . 961.41 (3g) (c) of the statutes is amended to read:
AB440-SSA1,44,178 961.41 (3g) (c) Cocaine and cocaine base. If a person possesses or attempts to
9possess cocaine or cocaine base, or a controlled substance analog of cocaine or cocaine
10base, the person shall be fined not more than $5,000 and may be imprisoned for not
11more than one year in the county jail upon a first conviction and is guilty of a Class
12I felony for a 2nd or subsequent offense. For purposes of this paragraph, an offense
13is considered a 2nd or subsequent offense if, prior to the offender's conviction of the
14offense, the offender has at any time been convicted of any felony or misdemeanor
15under this chapter or under any statute of the United States or of any state relating
16to controlled substances, controlled substance analogs, narcotic drugs, marijuana,
17or depressant, stimulant, or hallucinogenic drugs.
AB440-SSA1,52 18Section 52 . 961.41 (3g) (d) of the statutes is amended to read:
AB440-SSA1,45,1019 961.41 (3g) (d) Certain hallucinogenic and stimulant drugs. If a person
20possesses or attempts to possess lysergic acid diethylamide, phencyclidine,
21amphetamine, 3,4-methylenedioxymethamphetamine, methcathinone, cathinone,
22N-benzylpiperazine, a substance specified in s. 961.14 (4) (a) to (h), (m) to (q), (sm),
23(u) to (xb), or (7) (L), psilocin, or psilocybin, or a controlled substance analog of
24lysergic acid diethylamide, phencyclidine, amphetamine,
253,4-methylenedioxymethamphetamine, methcathinone, cathinone,

1N-benzylpiperazine, a substance specified in s. 961.14 (4) (a) to (h), (m) to (q), (sm),
2(u) to (xb), or (7) (L), psilocin, or psilocybin, the person may be fined not more than
3$5,000 or imprisoned for not more than one year in the county jail or both upon a first
4conviction and is guilty of a Class I felony for a 2nd or subsequent offense. For
5purposes of this paragraph, an offense is considered a 2nd or subsequent offense if,
6prior to the offender's conviction of the offense, the offender has at any time been
7convicted of any felony or misdemeanor under this chapter or under any statute of
8the United States or of any state relating to controlled substances, controlled
9substance analogs, narcotic drugs, marijuana, or depressant, stimulant, or
10hallucinogenic drugs.
AB440-SSA1,53 11Section 53 . 961.41 (3g) (e) of the statutes is repealed.
AB440-SSA1,54 12Section 54 . 961.41 (3g) (em) of the statutes is amended to read:
AB440-SSA1,45,2313 961.41 (3g) (em) Synthetic cannabinoids. If a person possesses or attempts to
14possess a controlled substance specified in s. 961.14 (4) (tb), or a controlled substance
15analog of a controlled substance specified in s. 961.14 (4) (tb), the person may be fined
16not more than $1,000 or imprisoned for not more than 6 months or both upon a first
17conviction and is guilty of a Class I felony for a 2nd or subsequent offense. For
18purposes of this paragraph, an offense is considered a 2nd or subsequent offense if,
19prior to the offender's conviction of the offense, the offender has at any time been
20convicted of any felony or misdemeanor under this chapter or under any statute of
21the United States or of any state relating to controlled substances, controlled
22substance analogs, narcotic drugs, marijuana, or depressant, stimulant, or
23hallucinogenic drugs.
AB440-SSA1,55 24Section 55 . 961.47 (1) of the statutes is amended to read:
AB440-SSA1,46,16
1961.47 (1) Whenever any person who has not previously been convicted of any
2offense under this chapter, or of any offense under any statute of the United States
3or of any state or of any county ordinance relating to controlled substances or
4controlled substance analogs, narcotic drugs, marijuana or stimulant, depressant,
5or hallucinogenic drugs, pleads guilty to or is found guilty of possession or attempted
6possession of a controlled substance or controlled substance analog under s. 961.41
7(3g) (b), the court, without entering a judgment of guilt and with the consent of the
8accused, may defer further proceedings and place him or her on probation upon terms
9and conditions. Upon violation of a term or condition, the court may enter an
10adjudication of guilt and proceed as otherwise provided. Upon fulfillment of the
11terms and conditions, the court shall discharge the person and dismiss the
12proceedings against him or her. Discharge and dismissal under this section shall be
13without adjudication of guilt and is not a conviction for purposes of disqualifications
14or disabilities imposed by law upon conviction of a crime, including the additional
15penalties imposed for 2nd or subsequent convictions under s. 961.48. There may be
16only one discharge and dismissal under this section with respect to any person.
AB440-SSA1,56 17Section 56 . 961.48 (3) of the statutes is amended to read:
AB440-SSA1,46,2318 961.48 (3) For purposes of this section, a felony offense under this chapter is
19considered a 2nd or subsequent offense if, prior to the offender's conviction of the
20offense, the offender has at any time been convicted of any felony or misdemeanor
21offense under this chapter or under any statute of the United States or of any state
22relating to controlled substances or controlled substance analogs, narcotic drugs,
23marijuana or depressant, stimulant, or hallucinogenic drugs.
AB440-SSA1,57 24Section 57 . 961.48 (5) of the statutes is amended to read:
AB440-SSA1,47,2
1961.48 (5) This section does not apply if the person is presently charged with
2a felony under s. 961.41 (3g) (c), (d), (e), or (g).
AB440-SSA1,58 3Section 58 . 961.49 (1m) (intro.) of the statutes is amended to read:
AB440-SSA1,47,114 961.49 (1m) (intro.) If any person violates s. 961.41 (1) (cm), (d), (e), (f), or (g)
5or (h) by delivering or distributing, or violates s. 961.41 (1m) (cm), (d), (e), (f), or (g)
6or (h) by possessing with intent to deliver or distribute, cocaine, cocaine base, heroin,
7phencyclidine, lysergic acid diethylamide, psilocin, psilocybin, amphetamine,
8methamphetamine, or methcathinone or any form of tetrahydrocannabinols or a
9controlled substance analog of any of these substances and the delivery, distribution
10or possession takes place under any of the following circumstances, the maximum
11term of imprisonment prescribed by law for that crime may be increased by 5 years:
AB440-SSA1,59 12Section 59 . 961.571 (1) (a) 7. of the statutes is repealed.
AB440-SSA1,60 13Section 60 . 961.571 (1) (a) 11. (intro.) of the statutes is amended to read:
AB440-SSA1,47,1614 961.571 (1) (a) 11. (intro.) Objects used, designed for use or primarily intended
15for use in ingesting, inhaling, or otherwise introducing marijuana, cocaine, hashish
16or hashish oil into the human body, such as:
AB440-SSA1,61 17Section 61 . 961.571 (1) (a) 11. e. of the statutes is repealed.
AB440-SSA1,62 18Section 62 . 961.571 (1) (a) 11. k. and L. of the statutes are repealed.
AB440-SSA1,63 19Section 63 . Subchapter VIII of chapter 961 [precedes 961.70] of the statutes
20is created to read:
AB440-SSA1,47,2121 Chapter 961
AB440-SSA1,47,2222 Subchapter VIII
AB440-SSA1,47,2323 regulation of Marijuana
AB440-SSA1,47,24 24961.70 Definitions. In this subchapter:
AB440-SSA1,48,2
1(2) “Legal age" means 21 years of age, except in the case of a qualifying patient,
2as defined in s. 73.17 (1) (d).
AB440-SSA1,48,3 3(5) “Permissible amount" means one of the following:
AB440-SSA1,48,54 (a) For a person who is a resident of Wisconsin, an amount that does not exceed
52 ounces of usable marijuana.
AB440-SSA1,48,76 (b) For a person who is not a resident of Wisconsin, an amount that does not
7exceed one-quarter ounce of usable marijuana.
AB440-SSA1,48,8 8(6) “Permittee" has the meaning given under s. 139.97 (10).
AB440-SSA1,48,9 9(8) “Retail outlet" has the meaning given in s. 139.97 (11).
AB440-SSA1,48,14 10(9) “Tetrahydrocannabinols concentration" means the percent of
11delta-9-tetrahydrocannabinol content per dry weight of any part of the plant
12Cannabis, or per volume or weight of marijuana product, or the combined percent of
13delta-9-tetrahydrocannabinol and tetrahydrocannabinolic acid in any part of the
14plant Cannabis regardless of moisture content.
AB440-SSA1,48,15 15(11) “Underage person" means a person who has not attained the legal age.
AB440-SSA1,48,16 16(12) “Usable marijuana" has the meaning given in s. 139.97 (13).
AB440-SSA1,48,18 17961.71 Underage persons prohibitions; penalties. (1) (a) 1. No permittee
18may sell, distribute, or deliver marijuana to any underage person.
AB440-SSA1,48,2019 2. No permittee may directly or indirectly permit an underage person to violate
20sub. (2m).
AB440-SSA1,48,2321 (b) A permittee that violates par. (a) 1. or 2. may be subject to a forfeiture of not
22more than $500 and to a suspension of the permittee's permit for an amount of time
23not to exceed 30 days.
AB440-SSA1,49,424 (c) In determining whether a permittee has violated par. (a) 2., all relevant
25circumstances surrounding the presence of the underage person may be considered.

1In determining whether a permittee has violated par. (a) 1., all relevant
2circumstances surrounding the selling, distributing, or delivering of marijuana may
3be considered. In addition, proof of all of the following facts by the permittee is a
4defense to any prosecution for a violation under par. (a):
AB440-SSA1,49,65 1. That the underage person falsely represented that he or she had attained the
6legal age.
AB440-SSA1,49,87 2. That the appearance of the underage person was such that an ordinary and
8prudent person would believe that the underage person had attained the legal age.
AB440-SSA1,49,119 3. That the action was made in good faith and in reliance on the representation
10and appearance of the underage person in the belief that the underage person had
11attained the legal age.
AB440-SSA1,49,1312 4. That the underage person supported the representation under subd. 1. with
13documentation that he or she had attained the legal age.
AB440-SSA1,49,15 14(2) Any underage person who does any of the following is subject to a forfeiture
15of not less than $250 nor more than $500:
AB440-SSA1,49,1616 (a) Procures or attempts to procure marijuana from a permittee.
AB440-SSA1,49,1817 (b) Falsely represents his or her age for the purpose of receiving marijuana from
18a permittee.
AB440-SSA1,49,1919 (c) Knowingly possesses or consumes marijuana.
AB440-SSA1,49,2020 (d) Violates sub. (2m).
AB440-SSA1,49,23 21(2m) An underage person not accompanied by his or her parent, guardian, or
22spouse who has attained the legal age may not enter, knowingly attempt to enter, or
23be on the premises of a retail outlet.
AB440-SSA1,49,25 24(3) An individual who has attained the legal age and who knowingly does any
25of the following may be subject to a forfeiture that does not exceed $1,000:
AB440-SSA1,50,2
1(a) Permits or fails to take action to prevent a violation of sub. (2) (c) on premises
2owned by the individual or under the individual's control.
AB440-SSA1,50,33 (b) Encourages or contributes to a violation of sub. (2) (a).
AB440-SSA1,50,7 4961.72 Restrictions; penalties. (1) No person except a permittee may sell,
5or possess with the intent to sell, marijuana. No person may distribute or deliver,
6or possess with the intent to distribute or deliver, marijuana except a permittee. Any
7person who violates a prohibition under this subsection is guilty of the following:
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