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 the tax provisions under section 297D.09. Additionally, the bill repeals several sections of the Minnesota Statutes, including those that define illegal cannabis and controlled substances, outline tax obligations, and establish penalties for violations related to the tax on these substances.

The bill includes an effective date of August 1, 2025, for the changes made, indicating that the repeal of the tax and the associated provisions will not take effect until that date. The repeal aims to eliminate the existing tax framework for illegal cannabis and controlled substances, which may reflect a shift in policy regarding the regulation and taxation of these items in Minnesota.

Statutes affected:
Introduction: 609.902