Skip to main content
Find a Lawyer

Kansas Statutes Chapter 79. Taxation § 79-5202. Same; imposition of tax; rates; measurement

Current as of January 01, 2023 | Updated by FindLaw Staff

(a) There is hereby imposed a tax upon marijuana, domestic marijuana plants and controlled substances, as defined by K.S.A. 79-5201, and amendments thereto, at the following rates:

(1) On each gram of marijuana, or each portion of a gram, $3.50;

(2) on each gram of a wet domestic marijuana plant, $.40;

(3) on each gram of a dry domestic marijuana plant, $.90;

(4) on each gram of controlled substance, or portion of a gram, $200; and

(5) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.

(b) For the purpose of calculating the tax hereunder, an ounce of marijuana or other controlled substance is measured by the weight of the substance in the dealer's possession. The weight of the marijuana or controlled substance includes all material, mixture or preparation that is added to the marijuana or controlled substance.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Kansas Statutes Chapter 79. Taxation § 79-5202. Same; imposition of tax; rates; measurement - last updated January 01, 2023 | https://codes.findlaw.com/ks/chapter-79-taxation/ks-st-sect-79-5202/

Read this complete Kansas Statutes Chapter 79. Taxation § 79-5202. Same; imposition of tax; rates; measurement on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Kansas Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

    More Options
    Copied to clipboard