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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

  

                         Laws of Minnesota 1986 

                        CHAPTER 470-H.F.No. 654 
           An act relating to crime; establishing terms of 
          imprisonment for the crime of selling larger 
          quantities of schedule II narcotics and hallucinogens; 
          imposing a tax on marijuana and controlled substances; 
          providing for the crime of using force or threats 
          against revenue department employees; establishing a 
          minimum jail term for burglary of a dwelling; amending 
          Minnesota Statutes 1984, sections 152.15, subdivisions 
          1, 4, and 5; 609.50; 609.582, by adding a subdivision; 
          and 609.583; proposing coding for new law as Minnesota 
          Statutes, chapter 297D. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1984, section 152.15, 
subdivision 1, is amended to read: 
    Subdivision 1.  Any person who violates section 152.09, 
subdivision 1, clause (1) with respect to: 
    (1) Seven or more grams or ten or more dosage units, when 
the substance is not sold by weight, of any controlled substance 
classified in schedule I or II which is a narcotic drug, or of 
phencyclidine or any hallucinogen listed in section 152.02, 
subdivision 2, clause (3), or Minnesota Rules, part 6800.4210, 
item C, except marijuana or tetrahydrocannabinols, is guilty of 
a crime and upon conviction may be imprisoned for not more than 
20 years or fined not more than $60,000, or both for a first 
violation, and for a second or subsequent violation, upon 
conviction, shall be imprisoned for not less than two years nor 
more than 30 years or fined not more than $100,000, or both; 
    (1) A (2) Any other amount of any controlled substance 
classified in Schedule I or II which is a narcotic drug, is 
guilty of a crime and upon conviction may be imprisoned for not 
more than 15 years or fined not more than $40,000, or both for a 
first violation, and for a second or subsequent violation, upon 
conviction, shall be imprisoned for not less than one year nor 
more than 30 years or fined not more than $50,000, or both; 
    (2) (3) Any other controlled substance classified in 
Schedule I, II, or III, is guilty of a crime and upon conviction 
may be imprisoned for not more than five years, fined not more 
than $30,000, or both for a first violation, and for a second or 
subsequent violation, upon conviction, shall be imprisoned for 
not less than one year nor more than ten years or fined not more 
than $45,000, or both; 
    (3) (4) A substance classified in Schedule IV, is guilty of 
a crime and upon conviction may be imprisoned for not more than 
three years, fined not more than $20,000, or both for a first 
violation, and for a second or subsequent violation, upon 
conviction, shall be imprisoned for not less than six months nor 
more than six years or fined not more than $35,000, or both; 
    (4) (5) A substance classified in Schedule V, is guilty of 
a crime and upon conviction may be imprisoned for not more than 
one year, fined not more than $3,000, or both; 
    (5) (6) The distribution of a small amount of marijuana for 
no remuneration, shall be treated as provided in subdivision 2, 
clause (5). 
    Sec. 2.  Minnesota Statutes 1984, section 152.15, 
subdivision 4, is amended to read: 
    Subd. 4.  Any person 18 years of age or over who violates 
section 152.09, subdivision 1, clause (1), by distributing a 
controlled substance listed in Schedules I or II which is a 
narcotic drug to a person under 18 years of age who is at least 
three years his junior is punishable by the fine authorized by 
section 152.15, subdivision 1, clause clauses (1) or (2), by a 
term of imprisonment of up to twice that authorized by section 
152.15, subdivision 1, clause clauses (1) or (2), or by both.  
Any person 18 years of age or over who violates section 152.09, 
subdivision 1, by distributing any other controlled substance 
listed in Schedules I, II, III, IV, and V, except marijuana, to 
a person under 18 years of age who is at least three years his 
junior is punishable by the fine authorized by section 152.15, 
subdivision 1, clauses (2), (3), or (4), or (5), by a term of 
imprisonment up to twice that authorized by section 152.15, 
subdivision 1, clauses (2), (3), or (4), or (5), or both.  
    Sec. 3.  Minnesota Statutes 1984, section 152.15, 
subdivision 5, is amended to read: 
    Subd. 5.  Any person convicted of a second or subsequent 
offense under Laws 1971, Chapter 937 this chapter, except as 
provided in subdivision 1, clauses (1), (2), (3), (4), and 
(5) (6) may be imprisoned for a term up to twice the term 
otherwise authorized, fined an amount up to twice that otherwise 
authorized, or both. 
    Sec. 4.  [297D.01] [DEFINITIONS.] 
    Subdivision 1.  "Marijuana" means any marijuana, whether 
real or counterfeit, as defined in section 152.01, subdivision 
9, that is held, possessed, transported, transferred, sold, or 
offered to be sold in violation of Minnesota laws. 
    Subd. 2.  "Controlled substance" means any drug or 
substance, whether real or counterfeit, as defined in section 
152.01, subdivision 4, that is held, possessed, transported, 
transferred, sold, or offered to be sold in violation of 
Minnesota laws.  "Controlled substance" does not include 
marijuana.  
    Subd. 3.  "Dealer" means a person who in violation of 
Minnesota law manufactures, produces, ships, transports, or 
imports into Minnesota or in any manner acquires or possesses 
more than 42-1/2 grams of marijuana, or seven or more grams of 
any controlled substance, or ten or more dosage units of any 
controlled substance which is not sold by weight. 
    Subd. 4.  "Commissioner" means the commissioner of revenue. 
    Sec. 5.  [297D.02] [ADMINISTRATION.] 
    The commissioner of revenue shall administer this chapter. 
Payments required by this chapter must be made to the 
commissioner on the form provided by the commissioner.  The 
commissioner shall collect all taxes under this chapter. 
    Sec. 6.  [297D.03] [RULES.] 
    The commissioner may adopt rules necessary to enforce this 
chapter.  The commissioner shall adopt a uniform system of 
providing, affixing, and displaying official stamps, official 
labels, or other official indicia for marijuana and controlled 
substances on which a tax is imposed.  
    Sec. 7.  [297D.04] [TAX PAYMENT REQUIRED FOR POSSESSION.] 
    No dealer may possess any marijuana or controlled substance 
upon which a tax is imposed by section 11 unless the tax has 
been paid on the marijuana or other controlled substance as 
evidenced by a stamp or other official indicia.  
    Sec. 8.  [297D.05] [NO IMMUNITY.] 
    Nothing in this chapter may in any manner provide immunity 
for a dealer from criminal prosecution pursuant to Minnesota law.
    Sec. 9.  [297D.06] [PHARMACEUTICALS.] 
    Nothing in this chapter requires persons registered under 
chapter 151 or otherwise lawfully in possession of marijuana or 
a controlled substance to pay the tax required under this 
chapter. 
    Sec. 10.  [297D.07] [MEASUREMENT.] 
    For the purpose of calculating the tax under section 11, an 
ounce of marijuana or other controlled substance is measured by 
the weight of the substance in the dealer's possession. 
    Sec. 11.  [297D.08] [TAX RATE.] 
    A tax is imposed on marijuana and controlled substances as 
defined in section 4 at the following rates:  
    (1) on each gram of marijuana, or each portion of a gram, 
$3.50; and 
    (2) on each gram of controlled substance, or portion of a 
gram, $200; or 
    (3) on each 50 dosage units of a controlled substance that 
is not sold by weight, or portion thereof, $2,000. 
    Sec. 12.  [297D.09] [FAILURE TO FILE, FILING FALSE OR 
FRAUDULENT RETURN; INTENT TO EVADE TAX; CRIMINAL PROVISIONS.] 
    Subdivision 1.  [PENALTIES.] Any dealer violating this 
chapter is subject to a penalty of 100 percent of the tax in 
addition to the tax imposed by section 11.  In addition to the 
tax penalty imposed, a dealer distributing or possessing 
marijuana or controlled substances without affixing the 
appropriate stamps, labels, or other indicia is guilty of a 
crime and, upon conviction, may be sentenced to imprisonment for 
not more than five years or to payment of a fine of not more 
than $10,000, or both. 
    Subd. 2.  [STATUTE OF LIMITATIONS.] Notwithstanding section 
628.26, or any other provision of the criminal laws of this 
state, an indictment may be found and filed upon any criminal 
offense specified in this section, in the proper court within 
six years after the commission of this offense.  
    Sec. 13.  [297D.10] [STAMP PRICE.] 
    Official stamps, labels, or other indicia to be affixed to 
all marijuana or controlled substances shall be purchased from 
the department.  The purchaser shall pay 100 percent of face 
value for each stamp, label, or other indicia at the time of the 
purchase.  The department shall make the stamps, labels, or 
other indicia in denominations in multiples of ten dollars.  
    Sec. 14.  [297D.11] [PAYMENT DUE.] 
    Subdivision 1.  [STAMPS AFFIXED.] When a dealer purchases, 
acquires, transports, or imports into this state marijuana or 
controlled substances on which a tax is imposed by section 11, 
and if the indicia evidencing the payment of the tax have not 
already been affixed, the dealer shall have them permanently 
affixed on the marijuana or controlled substance immediately 
after receiving the substance.  Each stamp or other official 
indicia may be used only once.  
    Subd. 2.  [PAYABLE ON POSSESSION.] Taxes imposed upon 
marijuana or controlled substances by this chapter are due and 
payable immediately upon acquisition or possession in this state 
by a dealer.  
    Sec. 15.  [297D.12] [ALL ASSESSMENTS ARE JEOPARDY.] 
    Subdivision 1.  [ASSESSMENT PROCEDURE.] An assessment for a 
dealer not possessing stamps or other official indicia showing 
that the tax has been paid shall be considered a jeopardy 
assessment or collection, as provided in section 270.70.  The 
commissioner shall assess a tax based on personal knowledge or 
information available to the commissioner; mail the taxpayer at 
the taxpayer's last known address or serve in person, a written 
notice of the amount of tax; demand its immediate payment; and, 
if payment is not immediately made, collect the tax by any 
method prescribed in chapter 270, except that the commissioner 
need not await the expiration of the times specified in chapter 
270.  Section 270.70, subdivision 4, paragraph (a), does not 
apply to this chapter. 
    Subd. 2.  [INJUNCTION PROHIBITED.] No person may bring suit 
to enjoin the assessment or collection of any taxes, interest, 
or penalties imposed by this chapter. 
    Subd. 3.  [STANDARD OF PROOF.] The tax and penalties 
assessed by the commissioner are presumed to be valid and 
correctly determined and assessed.  The burden is upon the 
taxpayer to show their incorrectness or invalidity.  Any 
statement filed by the commissioner with the court 
administrator, or any other certificate by the commissioner of 
the amount of tax and penalties determined or assessed is 
admissible in evidence and is prima facie evidence of the facts 
it contains.  
    Sec. 16.  [297D.13] [CONFIDENTIAL NATURE OF INFORMATION.] 
    Neither the commissioner nor a public employee may reveal 
facts contained in a report or return required by this chapter, 
nor can any information contained in such a report or return be 
used against the dealer in any criminal proceeding, unless 
independently obtained, except in connection with a proceeding 
involving taxes due under this chapter from the taxpayer making 
the return.  
    Sec. 17.  [297D.14] [INVESTIGATORY POWERS.] 
    For the purpose of determining the correctness of any 
return, determining the amount of tax that should have been 
paid, determining whether or not the dealer should have made a 
return or paid taxes, or collecting any taxes under this 
chapter, the commissioner may examine, or cause to be examined, 
any books, papers, records, or memoranda, that may be relevant 
to making such determinations, whether the books, papers, 
records, or memoranda, are the property of or in the possession 
of the dealer or another person.  The commissioner may require 
the attendance of any person having knowledge or information 
that may be relevant, compel the production of books, papers, 
records, or memoranda by persons required to attend, take 
testimony on matters material to the determination, and 
administer oaths or affirmations.  Upon demand of the 
commissioner or any examiner or investigator, the court 
administrator of any court shall issue a subpoena for the 
attendance of a witness or the production of books, papers, 
records, and memoranda.  The commissioner may also issue 
subpoenas.  Disobedience of subpoenas issued under this chapter 
is punishable by the district court of the district in which the 
subpoena is issued, or, if the subpoena is issued by the 
commissioner, by the district court of the district in which the 
party served with the subpoena is located, in the same manner as 
contempt of district court. 
    Sec. 18.  Minnesota Statutes 1984, section 609.50, is 
amended to read:  
    609.50 [OBSTRUCTING LEGAL PROCESS OR ARREST.] 
    Whoever intentionally obstructs, hinders or prevents the 
lawful execution of any legal process, civil or criminal, or 
apprehension of another on a charge or conviction of a criminal 
offense or interferes with a peace officer while the officer is 
engaged in the performance of his official duties, or by force 
or threat of force endeavors to obstruct any employee of the 
department of revenue while the employee is lawfully engaged in 
the performance of official duties for the purpose of deterring 
or interfering with the performance of those duties, may be 
sentenced as follows: 
    (1) If the act was accompanied by force or violence or the 
threat thereof, to imprisonment for not more than one year or to 
payment of a fine of not more than $3,000, or both; or 
    (2) In other cases to imprisonment for not more than 90 
days or to payment of a fine of not more than $700, or both.  
    Sec. 19.  Minnesota Statutes 1984, section 609.582, is 
amended by adding a subdivision to read:  
    Subd. 1a.  [MANDATORY MINIMUM SENTENCE FOR BURGLARY OF 
OCCUPIED DWELLING.] A person convicted of committing burglary of 
an occupied dwelling, as defined in subdivision 1, clause (a), 
must be committed to the commissioner of corrections or county 
workhouse for a mandatory minimum term of imprisonment of not 
less than six months. 
    Sec. 20.  Minnesota Statutes 1984, section 609.583, is 
amended to read: 
    609.583 [SENTENCING; FIRST BURGLARY OF A DWELLING.] 
    Except as provided in section 609.582, subdivision 1a, in 
determining an appropriate disposition for a first offense of 
burglary of a dwelling, the court shall presume that a stay of 
execution with a 90-day period of incarceration as a condition 
of probation shall be imposed unless the defendant's criminal 
history score determined according to the sentencing guidelines 
indicates a presumptive executed sentence, in which case the 
presumptive executed sentence shall be imposed unless the court 
departs from the sentencing guidelines pursuant to section 
244.10.  A stay of imposition of sentence may be granted only if 
accompanied by a statement on the record of the reasons for it.  
The presumptive period of incarceration may be waived in whole 
or in part by the court if the defendant provides restitution or 
performs community work service.  
    Sec. 21.  [EFFECTIVE DATE.] 
    Sections 1 to 3 and 18 to 20 are effective August 1, 1986, 
and apply to crimes committed on or after that date.  Sections 4 
to 17 are effective August 1, 1986. 
    Approved April 1, 1986