This bill proposes the repeal of the tax on illegal cannabis and controlled substances in Minnesota, along with related technical changes to the law. Specifically, it amends Minnesota Statutes 2024, section 609.902, subdivision 4, by removing references to section 297D.09, which pertains to penalties and criminal provisions related to the tax. Additionally, the bill repeals multiple sections of Minnesota Statutes 2024, including those that define illegal cannabis and controlled substances, outline tax obligations, and establish tax rates and penalties for non-compliance.

The bill includes an effective date of August 1, 2025, for both the amendments and the repeals. By eliminating the tax and associated penalties, the legislation aims to simplify the legal framework surrounding cannabis and controlled substances in Minnesota, potentially reflecting a shift in policy towards these substances.

Statutes affected:
Introduction: 609.902