H.R. 501
Marijuana Tax Equity Act of 2013
Referred to the House Committee on Ways and Means.
Sponsor
Rep. Blumenauer, Earl [D-OR-3]
Bill Details
- Update Date
- Nov 15, 2022
- Origin Chamber
- House
- Bill Type
- HR
- Bill Number
- 501
- Congress
- 113
- Introduced Date
- Feb 5, 2013
- Policy Area
- Taxation
- Is Law
- No
Referred to the House Committee on Ways and Means.
Source: House floor actions
Sponsor introductory remarks on measure. (CR E98)
Source: Library of Congress
Introduced in House
Source: Library of Congress
Introduced in House
Source: Library of Congress
Marijuana Tax Equity Act of 2013 - Amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers of such drug equal to 50% of the sales price, and (2) each person who is engaged in a marijuana enterprise. Defines "marijuana enterprise" to mean a producer, importer, manufacturer, distributor, retailer or any person who transports, stores, displays, or otherwise participates in any business activity that handles marijuana or marijuana products.
Requires any person who engages in a marijuana enterprise to obtain a permit to engage in such business. Imposes civil and criminal penalties for violations of the requirements of this Act.
Ways and Means Committee
Introduced in House
Feb 5, 2013