Title 44, Title 44 Title 44

Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification…

The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related …

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter are not impaired or affected.

(a) A tax is imposed on all kratom and kratom products sold, or held for sale in the state by any person, the payment of the tax to be accomplished according to a mechanism established by the tax administrator. The tax imposed by this section shall be at the rate of fifteen perce…

(a) Failure to pay the kratom and kratom products tax to the state, or any amount of tax required to be paid to the state, shall result in interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and …

(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices or equivalent documentation for, or itemized for, each of its facilities for each transaction involving the sale, purchase, transfer, consignment, or receipt of kratom and kratom products. …

(a) The administrator or the administrator’s duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dea…

The tax administrator may, in the tax administrator’s discretion, require reports from any common or contract carrier who transports kratom or kratom products to any point or points within the state, and from any bonded warehouseperson or bailee who has in their possession any kr…

Any person who fails to submit the reports required in this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report, or who refuses to permit the tax administrator or the tax administrator’s authorized agent to examine any …

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and if any report or…

Any person, firm, corporation, club, or association of persons who or that orders any kratom products for another; or pools orders for kratom or kratom products from any persons; or conspires with others for pooling orders; or receives in this state any shipment of contraband kra…