Pubdate: Mon, 27 Jan 2003
Source: Joplin Globe, The (MO)
Copyright: 2003 The Joplin Globe
Contact:  http://www.joplinglobe.com/
Details: http://www.mapinc.org/media/859
Author: Associated Press

KANSAS STATE DRUG TAX STAMP PROJECT GOING UP IN SMOKE

WICHITA, Kan. - The Kansas state budget has been a little strapped lately, 
but at least the drug dealers have been doing their part.

The state taxes marijuana and cocaine just as it does legal products such 
as alcohol and cigarettes. And state tax collections on marijuana increased 
by 3.6 percent, from $139,227 to $144,236, in the first half of this fiscal 
year. Tax collections on cocaine, methamphetamine and other hard drugs were 
up 20.6 percent, $252,515 to $304,905.

The state even issues a gold foil "drug tax stamp," showing a marijuana 
leaf, a vial of cocaine and three pills. The stamps come in handy 
denominations from $10 to $1,000.

Illegal drugs also have their own tax table. For example, there are three 
different rates for marijuana: "wet plant," "dry plant" and "processed."

Under the relevant state law, "The drug tax is due as soon as the dealer 
takes possession of the marijuana or controlled substance," according to 
the state Department of Revenue's Web site.

Dealers are supposed to "attach the stamp to the marijuana and/or 
controlled substance immediately after receiving the substance."

The tax allows the state to seek civil penalties from dealers regardless of 
the outcome of any criminal prosecution, said Bob Longino, director of the 
Division of Alcohol Beverage Control, the branch of the Revenue Department 
that administers the program.

Because the tax usually is collected only after a drug dealer is arrested, 
75 percent of the money goes to the local law enforcement agency while 25 
percent goes to the state general fund.

But no one seriously suggests that drug pushers are buying tax stamps.

"Just about the only people who buy those are stamp collectors," said Sen. 
Stan Clark, R-Oakley, a member of the Assessment and Taxation Committee.

"My son and I collect stamps, but we didn't want that kind of public 
exposure," he laughed.

He needn't have worried.

The Revenue Department is aware of the collector interest in its stamps, 
Longino said. "That's about all we sell."

The Revenue Department also assures that drug stamp purchases are anonymous 
- - and information is not shared with law enforcement - to protect the stamp 
buyers' constitutional right not to incriminate themselves in a crime.
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MAP posted-by: Beth