297D.085 CREDIT FOR PREVIOUSLY PAID TAXES.
If another state or local unit of government has previously assessed an excise tax on the
marijuana or controlled substances, the taxpayer must pay the difference between the tax due
under section
297D.08 and the tax previously paid. If the tax previously paid to the other state or
local unit of government was equal to or greater than the tax due under section
297D.08, no tax
is due. The burden is on the taxpayer to show that an excise tax on the marijuana or controlled
substances has been paid to another state or local unit of government.
History: 1989 c 277 art 1 s 25