Same; certain persons not required to pay tax

79-5210. Same; certain persons not required to pay tax. Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act. History: L. 1987, ch. 366, § 10; July 1. CASE ANNOTATIONS 1. Constitutionality of act and uses of information obtained thereunder determined. State v. Durrant, 244 Kan. 522, 526, 769 P.2d 1174 (1989). 2. Cited in opinion holding that Kansas drug tax act does not violate due process provisions of U.S. Constitution. State v. Berberich, 248 Kan. 854, 862, 811 P.2d 1192 (1991). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026