H.R. 501: Marijuana Tax Equity Act of 2013

Introduced:
Feb 05, 2013 (113th Congress, 2013–2015)
Sponsor:
Rep. Earl Blumenauer [D-OR3]
Status:
Referred to Committee

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Library of Congress Summary

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2/5/2013--Introduced.
Marijuana Tax Equity Act of 2013 - Amends the Internal Revenue Code to impose an excise tax on:
(1) the sale of marijuana by producers or importers of such drug equal to 50% of the sales price, and
(2) each person who is engaged in a marijuana enterprise.
Defines "marijuana enterprise" to mean a producer, importer, manufacturer, distributor, retailer or any person who transports, stores, displays, or otherwise participates in any business activity that handles marijuana or marijuana products.
Requires any person who engages in a marijuana enterprise to obtain a permit to engage in such business.
Imposes civil and criminal penalties for violations of the requirements of this Act.

House Republican Conference Summary

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The bill contains the following citations to other parts of U.S. law:

United States Code

The United States Code is the compilation of permanent laws enacted by Congress. Temporary and other non-permanent laws do not appear in the United States Code. (About half of the United States Code is the law itself, called positive law. The other half is merely a compilation of the laws but has no legal significance.)

  • Title 21: FOOD AND DRUGS
  • Chapter 13: DRUG ABUSE PREVENTION AND CONTROL
  • Subchapter I: CONTROL AND ENFORCEMENT
  • Part A: Introductory Provisions
  • Section 802: Definitions