SB70-AA3,176,14 11(7) Unpaid taxes bear interest at the rate of 12 percent per year from the due
12date of the return until paid or deposited with the department, and all refunded taxes
13bear interest at the rate of 3 percent per year from the due date of the return to the
14date on which the refund is certified on the refund rolls.

SB70-AA3,176,16 15(8) All nondelinquent payments of additional amounts owed shall be applied
16in the following order: penalties, interest, tax principal.

SB70-AA3,176,19 17(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per
18month until paid. The taxes imposed by this subchapter shall become delinquent if
19not paid:

SB70-AA3,176,2120 (a) In the case of a timely filed return, no return filed or a late return, on or
21before the due date of the return.

SB70-AA3,176,2322 (b) In the case of a deficiency determination of taxes, within 2 months after the
23date of demand.

SB70-AA3,177,2 24(10) If due to neglect an incorrect return is filed, the entire tax finally
25determined is subject to a penalty of 25 percent of the tax exclusive of interest or

1other penalty. A person filing an incorrect return has the burden of proving that the
2error or errors were due to good cause and not due to neglect.

SB70-AA3,177,8 3139.979 Personal use. An individual who possesses no more than 6
4marijuana plants that have reached the flowering stage at any one time is not subject
5to the tax imposed under s. 139.971. An individual who possesses more than 6
6marijuana plants that have reached the flowering stage at any one time shall apply
7for the appropriate permit under s. 139.972 and pay the appropriate tax imposed
8under s. 139.971.

SB70-AA3,177,13 9139.980 Agreement with tribes. The department may enter into an
10agreement with a federally recognized American Indian tribe in this state for the
11administration and enforcement of this subchapter and to provide refunds of the tax
12imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
13of the tribe residing on the tribal land.

SB70-AA3,177,1815 157.06 (11) (hm) Unless otherwise required by federal law, a hospital,
16physician, procurement organization, or other person may not determine the
17ultimate recipient of an anatomical gift based solely upon a positive test for the use
18of marijuana by a potential recipient.

SB70-AA3,177,2120 157.06 (11) (i) Except as provided under par. pars. (a) 2. and (hm), nothing in
21this section affects the allocation of organs for transplantation or therapy.

SB70-AA3,178,2 23250.22 Payments to counties. The department shall promulgate rules to
24establish grants to counties to support mental health and substance use disorder

1services. The department shall fund all grants established under this section from
2the appropriation under s. 20.435 (5) (q).

SB70-AA3,178,214 289.33 (3) (d) “Local approval" includes any requirement for a permit, license,
5authorization, approval, variance or exception or any restriction, condition of
6approval or other restriction, regulation, requirement or prohibition imposed by a
7charter ordinance, general ordinance, zoning ordinance, resolution or regulation by
8a town, city, village, county or special purpose district, including without limitation
9because of enumeration any ordinance, resolution or regulation adopted under s.
1091.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2),
11(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24),
12(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19),
13(20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10),
14(11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 (3),
15(4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16),
1659.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70
17(1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8),
18and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34,
1961.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415,
2087.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III
21of ch. 91.

SB70-AA3,178,2423 349.02 (2) (b) 4. Local ordinances enacted under s. 59.54 (25) (a) or (25m) or
2466.0107 (1) (bm).

SB70-AA3,179,143 961.70 (2) “Marijuana" means all parts of the plants of the genus Cannabis,
4whether growing or not; the seeds thereof; the resin extracted from any part of the
5plant; and every compound, manufacture, salt, derivative, mixture , or preparation
6of the plant, its seeds or resin, including if the tetrahydrocannabinols concentration
7of the plant part, seeds, resin, compound, manufacture, salt, derivative, mixture, or
8preparation is greater than 0.3 percent on a dry weight basis. “Marijuana" does
9include the mature stalks if mixed with other parts of the plant, but does not include
10fiber produced from the stalks, oil or cake made from the seeds of the plant, any other
11compound, manufacture, salt, derivative, mixture, or preparation of the mature
12stalks (except the resin extracted therefrom), fiber, oil, or cake or the sterilized seed
13of the plant which is incapable of germination. “Marijuana” does not include hemp,
14as defined in s. 94.55 (1).