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Utah’s Marijuana Tax Stamps

Many people are surprised to learn that Utah can actually charge people with failing to affix a tax stamp to their marijuana. The offense is a third degree felony under Utah Code § 59-19-106(2). In addition to the tax penalty imposed under this statute, the person who possesses the marijuana or controlled substance without the appropriate tax stamp can be charged with a third degree felony. This charge of possession of marijuana without a tax stamp affixed must be brought within six years of the commission of the offense.

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