Marijuana Tax Revenue Act of 2015
Bill journey · stage 2 of 5
Under committee review
What it doesSummary introduced in house (Feb 20, 2015)
Marijuana Tax Revenue Act of 2015
This bill amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers, 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.
Any person who engages in a marijuana enterprise must obtain a permit to engage in such an enterprise.
The bill imposes civil penalties for failure to comply with the requirements of this Act and criminal penalties for engaging in a marijuana enterprise without a permit, failing to keep or make required records or for making false records, or refusing to pay or evading a tax imposed by this Act and for other offenses related to the sale of marijuana.
What just happenedFeb 20, 2015
Referred to the House Committee on Ways and Means.
Who’s behind it
- Introduced in HouseFeb 20, 2015
- Feb 20, 2015IntroReferralH11100
Referred to the House Committee on Ways and Means.
Ways and Means Committee - Feb 20, 2015IntroReferralB00100
Sponsor introductory remarks on measure. (CR E227)
- Feb 20, 2015IntroReferralIntro-H
Introduced in House
- Feb 20, 2015IntroReferral1000
Introduced in House