,i #aac? ,,congress #a/ ,session ,h4 ,r4 #eja ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #e1 #bjac ,mr4 ,blum5au] 7= himself1 ,mr4 ,polis1 & ,mr4 ,coh57 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = ! taxation ( m>ijuana1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,m>ijuana ,tax ,equity ,act ( #bjac4 #b4 ,taxation ,relat+ to ,m>ijuana 7a7 ,9 g5]al ,subtitle ,e ( title ,i ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new *apt]3 #ef ,m>ijuana ,sub*apt] ,a4 ,produc] ,tax4 ,sub*apt] ,b4 ,special ,provisions ,relat+ to ,m>ijuana ,ent]prises4 ,sub*apt] ,c4 ,p5alties4 ,a ,produc] ,tax ,sec4 #eija4 ,imposition ( tax4 ,sec4 #eijb4 ,exemption f tax4 ,sec4 #eijc4 ,special rules4 ,sec4 #eijd4 ,def9itions4 #eija4 ,imposition ( tax 7a7 ,imposition ( tax ,!re is h]eby impos$ a tax on ! sale ( m>ijuana by ! produc] or import] !re(4 7b7 ,am\nt ( tax ,! am\nt ( ! tax impos$ by subsection 7a7 %all be #ej p]c5t ( ! price = :i* s sold4 #eijb4 ,exemption f tax 7a7 ,g5]al rule ,"u regulations prescrib$ by ! ,secret>y1 no tax %all be impos$ "u ?is sub*apt] on ! sale by ! produc] or import] ( an article-- 7#a7 = use by ! pur*as] = fur!r production1 or = resale by ! pur*as] to a second pur*as] = use by su* second pur*as] 9 fur!r production1 or 7#b7 = export1 or = resale by ! pur*as] to a second pur*as] = export4 7b7 ,pro( ( resale = fur!r production2 pro( ( export ,:]e an article has be5 sold free ( tax "u subsection 7a7-- 7#a7 = resale by ! pur*as] to a second pur*as] = use by su* second pur*as] 9 fur!r production1 or 7#b7 = export1 or = resale by ! pur*as] to a second pur*as] = export1 subsection 7a7 %all cease to apply 9 respect ( su* sale ( su* article unless1 )9 ! #f-mon? p]iod :i* beg9s on ! date ( ! sale by ! produc] or import] 7or1 if e>li]1 on ! date ( %ipm5t by ! produc] or import]71 ! produc] or import] receives pro( t ! article has be5 export$ or resold = use 9 fur!r production4 7c7 ,produc] or import] reliev$ f liability 9 c]ta9 cases ,9 ! case ( any article sold free ( tax "u ?is section 7o!r ?an a sale to :i* subsection 7b7 applies71 if ! produc] or import] 9 good fai? accepts a c]tification by ! pur*as] t ! article w be us$ 9 accordance ) ! applicable provisions ( law1 no tax %all !reaft] be impos$ "u ?is *apt] 9 respect ( su* sale by su* produc] or import]4 7d7 ,export ,= purposes ( ?is section1 ! t]m export includes %ipm5t to a possession ( ! ,unit$ ,/ates2 & ! t]m export$ includes %ipp$ to a possession ( ! ,unit$ ,/ates4 7e7 ,use 9 fur!r production ,an article %all be treat$ z sold = use 9 fur!r production if su* article is sold = use by ! pur*as] = fur!r plant+1 cultivat+1 or h>ve/+4 7f7 ,fur!r produc] liable = tax ,= purposes ( ?is *apt]1 a produc] to :om an article is sold or resold free ( tax "u subsection 7a77#a7 = use by him 9 fur!r production %all be treat$ z ! produc] ( su* article4 #eijc4 ,special rules 7a7 ,def9ition ( ,price ,= purposes ( ?is *apt]-- 7#a7 ,conta9]s1 pack+ & transportation *>ges ,9 det]m9+1 = ! purposes ( ?is *apt]1 ! price = :i* an article is sold1 !re %all be includ$ any *>ge = cov]+s & conta9]s ( :atev] nature1 & any *>ge incid5t to plac+ ! article 9 condition pack$ ready = %ipm5t1 b !re %all be exclud$ ! am\nt ( tax impos$ by ?is *apt]1 :e!r or n /at$ z a sep>ate *>ge4 ,a transportation1 deliv]y1 insurance1 in/allation1 or o!r *>ge 7n requir$ by ! =ego+ s5t5ce to be includ$7 %all be exclud$ f ! price only if ! am\nt !re( is e/abli%$ to ! satisfaction ( ! ,secret>y 9 accordance ) regulations4 7#b7 ,con/ructive sale price 7,a7 ,9 g5]al ,if an article is sold at retail1 sold on consignm5t1 or sold 7o!rwise ?an ?r\gh an arm's l5g? transaction7 at less ?an ! fair m>ket price1 ! tax "u section #eija %all be comput$ on ! price = :i* su* articles are sold1 9 ! ord9>y c\rse ( trade1 by produc]s !re(1 z det]m9$ by ! ,secret>y4 ,9 ! case ( an article sold at retail1 ! computation "u ! prec$+ s5t5ce %all be on :i*ev] ( ! foll[+ prices is ! l[]3 7i7 ! price = :i* su* article is sold1 or 7ii7 ! highe/ price = :i* su* articles are sold to manufactur]s1 9 ! ord9>y c\rse ( trade1 by produc]s !re(1 z det]m9$ by ! ,secret>y4 ,?is p>agraph %all n apply if subp>agraph 7,b7 applies4 7,b7 ,special rule ,if an article is sold at retail or to a retail]1 & if-- 7i7 ! produc] or import] ( su* article regul>ly sells su* articles at retail or to retail]s1 z ! case may be1 7ii7 ! produc] or import] ( su* article regul>ly sells su* articles to "o or m manufactur]s 9 arm's l5g? transactions & he e/abli%es t 8 prices 9 su* cases are det]m9$ )\t reg>d to any tax b5efit "u ?is p>agraph1 & 7iii7 ! transaction is an arm's l5g? transaction1 ! tax "u ?is *apt] %all 7if bas$ on ! price = :i* ! article is sold7 be comput$ "u subp>agraph 7,c74 7,c7 ,price = purposes ( special rule ,! price comput$ "u ?is subp>agraph is :i*ev] ( ! foll[+ prices is ! l[]3 7i7 ! price = :i* su* article is sold1 or 7ii7 ! highe/ price = :i* su* articles are sold by su* produc]1 or import] to manufactur]s4 7,d7 ,def9ition ( l[e/ price ,= purposes ( subp>agraphs 7,a7 & 7,c71 ! l[e/ price %all be det]m9$-- 7i7 )\t requir+ t any giv5 p]c5tage ( sales be made at t price1 & 7ii7 )\t includ+ any fix$ am\nt to :i* ! pur*as] has a "r z a result ( contractual arrangem5ts exi/+ at ! "t ( ! sale4 7,e7 ,arm's l5g? 7i7 ,9 g5]al ,= purposes ( ?is section1 a sale is consid]$ to be made "u circum/ances o!rwise ?an at arm's l5g? if-- 7,i7 ! p>ties are memb]s ( ! same controll$ gr\p1 :e!r or n su* control is actually ex]cis$ to influ5ce ! sale price1 or 7,,ii7 ! sale is made pursuant to special arrangem5ts betwe5 a manufactur] & a pur*as]4 7ii7 ,controll$ gr\ps 7,i7 ,9 g5]al ,! t]m controll$ gr\p has ! mean+ giv5 to su* t]m by subsection 7a7 ( section #aefc1 except t m ?an #ej p]c5t %all be sub/itut$ = at lea/ #hj p]c5t ea* place x appe>s 9 su* subsection4 7,,ii7 ,controll$ gr\ps :i* include non9corporat$ p]sons ,"u regulations prescrib$ by ! ,secret>y1 pr9ciples simil> to ! pr9ciples ( subclause 7,i7 %all apply to a gr\p ( p]sons "u common control :]e #a or m ( su* p]sons is n a corporation4 7#c7 ,p>tial paym5ts ,9 ! case (-- 7,a7 a contract = ! sale ( an article :]e9 x is provid$ t ! price %all be paid by in/allm5ts & title to ! article sold does n pass until a future date not)/&+ p>tial paym5t by in/allm5ts1 7,b7 a conditional sale1 or 7,c7 a *attel mortgage arrangem5t :]e9 x is provid$ t ! sales price %all be paid 9 in/allm5ts1 !re %all be paid ^u ea* paym5t ) respect to ! article a p]c5tage ( su* paym5t equal to ! rate ( tax 9 effect on ! date su* paym5t is due4 7#d7 ,sales ( in/allm5t acc\nts ,if in/allm5t acc\nts1 ) respect to paym5ts on :i* tax is be+ comput$ z provid$ 9 p>agraph 7#c71 are sold or o!rwise dispos$ (1 !n p>agraph 7#c7 %all n apply ) respect to any subsequ5t paym5ts on su* acc\nts 7o!r ?an subsequ5t paym5ts on return$ acc\nts ) respect to :i* cr$it or refund is all[able by reason ( section #fdaf7;b77#e771 b in/ead-- 7,a7 !re %all be paid an am\nt equal to ! diff]5ce betwe5-- 7i7 ! tax previ\sly paid on ! paym5ts on su* in/allm5t acc\nts1 & 7ii7 ! total tax :i* w\ld be payable if su* in/allm5t acc\nts _h n be5 sold or o!rwise dispos$ ( 7comput$ z provid$ 9 p>agraph 7#c772 except t 7,b7 if any su* sale is pursuant to ! ord] (1 or subject to ! approval (1 a c\rt ( compet5t jurisdiction 9 a bankruptcy or insolv5cy proce$+1 ! am\nt comput$ "u subp>agraph 7,a7 %all n exce$ ! sum ( ! am\nts comput$ by multiply+-- 7i7 ! proportionate %>e ( ! am\nt = :i* su* acc\nts are sold :i* is allocable to ea* unpaid in/allm5t paym5t by 7ii7 ! rate ( tax "u ?is *apt] 9 effect on ! date su* unpaid in/allm5t paym5t is or 0 due4 ,! sum ( ! am\nts payable "u ?is subsection & subsection 7c7 9 respect ( ! sale ( any article %all n exce$ ! total tax4 7b7 ,c]ta9 uses treat$ z sales ,any produc] ( m>ijuana :i* uses su* m>ijuana be=e x is sold %all be liable = ! tax impos$ by section #eija 9 ! same mann] z if su* m>ijuana 7 sold by su* produc]4 7c7 ,application ( tax 9 case ( sales by o!r ?an produc] ,9 case any p]son acquires f ! produc] ( m>ijuana1 by op]ation ( law or z a result ( any transaction n taxable "u section #eija1 ! "r to sell su* m>ijuana1 ! sale ( su* m>ijuana by su* p]son %all be taxable "u ?is *apt] z if made by ! produc]1 & su* p]son %all be liable = ! tax4 #eijd4 ,def9itions ,= purposes ( ?is *apt]-- 7#a7 ,m>ijuana ,! t]m m>ijuana has ! mean+ giv5 su* t]m by section #ajb7af7 ( ! ,controll$ ,sub/ances ,act 7#ba ,u4,s4,c4 #hjb74 7#b7 ,m>ijuana product ,! t]m m>ijuana product means any article :i* conta9s m>ijuana1 includ+ an article :i* is a conc5trate1 an edible1 a t9cture1 a m>ijuana-infus$ product1 or a topical4 7#c7 ,produc] ,! t]m produc] means any p]son :o plants1 cultivates1 h>ve/s1 or 9 any way facilitates ! natural gr[? (1 m>ijuana4 7#d7 ,manufactur] ,! t]m manufactur] means a p]son :o manufactures1 comp\nds1 conv]ts1 processes1 prep>es1 or packages m>ijuana or m>ijuana products4 7#e7 ,import] ,! t]m import] means-- 7,a7 any p]son 9 ! ,unit$ ,/ates to :om nontaxpaid m>ijuana products1 or any process$ m>ijuana1 manufactur$ 9 a =eign c\ntry1 ,pu]to ,rico1 ! ,virg9 ,isl&s1 or a possession ( ! ,unit$ ,/ates are %ipp$ or consign$2 & 7,b7 any p]son :o smuggles or o!rwise unlawfully br+s m>ijuana or m>ijuana products into ! ,unit$ ,/ates4 7#f7 ,di/ributor ,! t]m di/ributor means a p]son :o di/ributes m>ijuana or m>ijuana products4 7#g7 ,retail] ,! t]m retail] means a p]son :o sells m>ijuana or m>ijuana products to consum]s4 7#h7 ,m>ijuana ent]prise ,! t]m m>ijuana ent]prise means a produc]1 import]1 manufactur]1 di/ributor1 retail] or any p]son :o transports1 /ores1 displays1 or o!rwise p>ticipates 9 any bus9ess activity t h&les m>ijuana or m>ijuana products4 ,b ,special ,provisions ,relat+ to ,m>ijuana ,ent]prises ,sec4 #eiaa4 ,occupational tax4 ,sec4 #eiab4 ,application = p]mit4 ,sec4 #eiac4 ,p]mit4 ,sec4 #eiad4 ,inspection ( books4 #eiaa4 ,occupational tax 7a7 ,imposition ( tax ,!re is h]eby impos$ a special tax to be paid by ea* p]son :o is engag$ 9 a m>ijuana ent]prise4 7b7 ,am\nt ( tax ,! am\nt ( ! tax impos$ "u subsection 7a7 %all be-- 7#a7 #a1jjj p] ye> 9 ! case ( a produc]1 import]1 or manufactur]1 & 7#b7 #ejj p] ye> 9 ! case ( any p]son engag$ 9 a m>ijuana ent]prise :o is n describ$ 9 p>agraph 7#a74 #eiab4 ,application = p]mit ,e p]son1 be=e comm5c+ bus9ess z a m>ijuana ent]prise1 & at su* o!r "t z ! ,secret>y %all by regulation prescribe1 %all make application = ! p]mit provid$ = 9 section #eiac4 ,! application %all be 9 su* =m z ! ,secret>y %all prescribe & %all set =?1 tru?fully & accurately1 ! in=mation call$ = on ! =m4 ,su* application may be reject$ & ! p]mit d5i$ if ! ,secret>y1 aft] notice & opportunity = he>+1 f9ds t-- 7#a7 ! premises on :i* x is propos$ to conduct ! bus9ess are n adequate to protect ! rev5ue1 7#b7 ! activity propos$ to be c>ri$ out at su* premises does n meet su* m9imum capacity or activity requirem5ts z ! ,secret>y may prescribe1 or 7#c7 su* p]son 7includ+1 9 ! case ( a corporation1 any (fic]1 director1 or pr9cipal /ockhold] &1 9 ! case ( a p>tn]%ip1 a p>tn]7-- 7,a7 is1 by reason ( 8 bus9ess exp]i5ce1 f9ancial /&+1 or trade connections or by reason ( previ\s or curr5t legal proce$+s involv+ a felony violation ( any o!r provision ( ,f$]al crim9al law relat+ to m>ijuana or m>ijuana products1 n likely to ma9ta9 op]ations 9 compliance ) ?is *apt]1 7,b7 has be5 convict$ ( a felony violation ( any provision ( ,f$]al or ,/ate crim9al law relat+ to m>ijuana or m>ijuana products1 or 7,c7 has fail$ to disclose any mat]ial in=mation requir$ or made any mat]ial false /atem5t 9 ! application !re=4 #eiac4 ,p]mit 7a7 ,issuance ,a p]son %all n engage 9 bus9ess z a m>ijuana ent]prise )\t a p]mit to engage 9 su* bus9ess4 ,su* p]mit1 condition$ ^u compliance ) ?is *apt] & regulations issu$ !reund]1 %all be issu$ 9 su* =m & 9 su* mann] z ! ,secret>y %all by regulation prescribe4 ,a new p]mit may be requir$ at su* o!r "t z ! ,secret>y %all by regulation prescribe4 7b7 ,susp5sion or ,revocation 7#a7 ,%[ cause he>+ ,if ! ,secret>y has reason to believe t any p]son hold+ a p]mit-- 7,a7 has n 9 good fai? compli$ ) ?is *apt]1 or ) any o!r provision ( ?is title involv+ int5t to defraud1 7,b7 has violat$ ! conditions ( su* p]mit1 7,c7 has fail$ to disclose any mat]ial in=mation requir$ or made any mat]ial false /atem5t 9 ! application = su* p]mit1 7,d7 has fail$ to ma9ta9 8 premises 9 su* mann] z to protect ! rev5ue1 7,e7 is1 by reason ( previ\s or curr5t legal proce$+s involv+ a felony violation ( any o!r provision ( ,f$]al crim9al law relat+ to m>ijuana1 n likely to ma9ta9 op]ations 9 compliance ) ?is *apt]1 or 7,f7 has be5 convict$ ( a felony violation ( any provision ( ,f$]al or ,/ate crim9al law relat+ to m>ijuana or m>ijuana products1 ! ,secret>y %all issue an ord]1 /at+ ! facts *>g$1 cit+ su* p]son to %[ cause :y 8 p]mit %\ld n be susp5d$ or revok$4 7#b7 ,action foll[+ he>+ ,if1 aft] he>+1 ! ,secret>y f9ds t su* p]son has n %[n cause :y 8 p]mit %\ld n be susp5d$ or revok$1 su* p]mit %all be susp5d$ = su* p]iod z ! ,secret>y deems prop] or %all be revok$4 7c7 ,in=mation report+ ,! ,secret>y may require-- 7#a7 in=mation report+ by any p]son issu$ a p]mit "u ?is section1 & 7#b7 in=mation report+ by su* o!r p]sons z ! ,secret>y deems necess>y to c>ry out ?is *apt]4 7d7 ,inspection or disclosure ( in=mation ,= rules relat+ to inspection & disclosure ( returns & return in=mation1 see section #fajc7o74 #eiad4 ,regulations ,! ,secret>y may issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y or appropriate to c>ry out ?is *apt]1 includ+ ! fil+ ( returns "u ?is *apt] 9 electronic =mat4 ,c ,p5alties ,sec4 #eiba4 ,civil p5alties4 ,sec4 #eibb4 ,crim9al p5alties4 #eiba4 ,civil p5alties 7a7 ,omitt+ ,?+s ,requir$ or ,do+ ,?+s ,=bidd5 ,:oev] omits1 neglects1 or refuses to comply ) any duty impos$ ^u him by ?is *apt]1 or to d1 or cause to be done1 any ( ! ?+s requir$ by ?is *apt]1 or does any?+ prohibit$ by ?is *apt]1 %all 9 addition to any o!r p5alty provid$ 9 ?is title1 be liable to a p5alty ( #a1jjj1 to be recov]$1 ) co/s ( suit1 9 a civil action1 except :]e a p5alty "u subsection 7b7 or 7c7 or "u section #ffea or #ffec or "p ,,ii ( sub*apt] ,a ( *apt] #fh may be collect$ f su* p]son by assessm5t4 7b7 ,exception ,no p5alty %all be impos$ "u subsection 7a7 if x is %[n t !re 0 a reasonable cause & t ! taxpay] act$ 9 good fai?4 7c7 ,failure ,to ,pay ,tax ,:oev] fails to pay any tax impos$ by ?is *apt] at ! "t prescrib$ by law or regulations1 %all1 9 addition to any o!r p5alty provid$ 9 ?is title1 be liable to a p5alty ( #e p]c5t ( ! tax due b unpaid4 7d7 ,sale ( ,m>ijuana or ,m>ijuana ,products = ,export 7#a7 ,e p]son :o sells1 rel&s1 or receives )9 ! jurisdiction ( ! ,unit$ ,/ates any m>ijuana or m>ijuana products :i* h be5 label$ or %ipp$ = exportation "u ?is *apt]1 7#b7 e p]son :o sells or receives su* rel&$ m>ijuana or m>ijuana products1 & 7#c7 e p]son :o aids or abets 9 su* sell+1 rel&+1 or receiv+1 %all1 9 addition to ! tax & any o!r p5alty provid$ 9 ?is title1 be liable = a p5alty equal to ! great] ( #a1jjj or #e times ! am\nt ( ! tax impos$ by ?is *apt]4 ,all m>ijuana & m>ijuana products rel&$ )9 ! jurisdiction ( ! ,unit$ ,/ates %all be =feit$ to ! ,unit$ ,/ates & de/roy$4 ,all vessels1 vehicles1 & aircraft us$ 9 su* rel&+ or 9 remov+ su* m>ijuana or m>ijuana products f ! place :]e rel&$1 %all be =feit$ to ! ,unit$ ,/ates4 7e7 ,applicability ( ,section #fffe ,! p5alties impos$ by subsections 7b7 & 7c7 %all be assess$1 collect$1 & paid 9 ! same mann] z taxes1 z provid$ 9 section #fffe7;a74 7f7 ,cross ,ref]5ces ,= p5alty = failure to make deposits or = ov]/atem5t ( deposits1 see section #ffef4 #eibb4 ,crim9al p5alties 7a7 ,fraudul5t ,(f5ses ,:oev]1 ) int5t to defraud ! ,unit$ ,/ates-- 7#a7 ,engag+ 9 bus9ess unlawfully ,engages 9 bus9ess z a m>ijuana ent]prise )\t fil+ ! application & obta9+ ! p]mit :]e requir$ by ?is *apt] or regulations !reund]1 7#b7 ,fail+ to furni% in=mation or furni%+ false in=mation ,fails to keep or make any record1 return1 report1 or inv5tory1 or keeps or makes any false or fraudul5t record1 return1 report1 or inv5tory1 requir$ by ?is *apt] or regulations !reund]1 7#c7 ,refus+ to pay or evad+ tax ,refuses to pay any tax impos$ by ?is *apt]1 or attempts 9 any mann] to evade or defeat ! tax or ! paym5t !re(1 7#d7 ,sales & transf]s ( m>ijuana or m>ijuana products unlawfully ,sells or o!rwise transf]s1 contr>y to ?is *apt] or regulations !reund]1 any m>ijuana or m>ijuana products subject to tax "u ?is *apt]1 or 7#e7 ,taxable ev5t aft] tax exemption ,) int5t to defraud ! ,unit$ ,/ates1 pur*ases1 receives1 possesses1 (f]s = sale1 or sells or o!rwise disposes (1 any m>ijuana or m>ijuana product-- 7,a7 ^u :i* ! tax has n be5 paid or det]m9$ 9 ! mann] & at ! "t prescrib$ by ?is *apt] or regulations !reund]1 or 7,b7 :i*1 )\t paym5t ( tax pursuant to section #eijb1 h be5 div]t$ f ! applicable purpose or use specifi$ 9 t section1 %all1 = ea* su* (f5se1 be f9$ n m ?an #aj1jjj1 or imprison$ n m ?an #e ye>s1 or bo?4 7b7 ,o!r ,(f5ses ,:oev]1 o!rwise ?an z provid$ 9 subsection 7a71 violates any provision ( ?is *apt]1 or ( regulations prescrib$ !reund]1 %all1 = ea* su* (f5se1 be f9$ n m ?an #a1jjj1 or imprison$ n m ?an #a ye>1 or bo?4 7c7 ,liability to tax ,any p]son :o possesses m>ijuana or m>ijuana products 9 violation ( subsection 7a7 %all be liable = a tax equal to ! tax on su* articles4 4 7b7 ,/udy ,n lat] ?an two ye>s aft] ! date ( ! enactm5t ( ?is ,act1 & e five ye>s !reaft]1 ! ,secret>y ( ! ,treasury %all-- 7#a7 conduct a /udy conc]n+ ! *>act]i/ics ( ! m>ijuana indu/ry1 includ+ ! numb] ( p]sons op]at+ m>ijuana ent]prises at ea* level 7e4g41 produc]s1 di/ributors1 manufactur]s71 ! volume ( sales1 ! am\nt ( tax collect$ ea* ye>1 ! areas ( evasion1 & 7#b7 submit to ,congress recomm5dations to improve ! regulation ( ! indu/ry & ! adm9i/ration ( ! relat$ tax4 7c7 ,con=m+ ,am5dm5t ,section #fajc7o77#a77;,a7 ( su* ,code is am5d$ by /rik+ & fire>ms & ins]t+ fire>ms1 & m>ijuana4 7d7 ,cl]ical am5dm5t ,! table ( *apt]s = subtitle ,e ( title ,i ( su* ,code is am5d$ by add+ at ! end ! foll[+ new *apt]3 ,*apt] #ef4 ,m>ijuana4 4 7e7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to-- 7,a7 applications = p]mits "u section #eiab ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by subsection 7a77 aft] ! date ( ! enactm5t ( ?is ,act1 & 7,b7 sales aft] ,decemb] #ca1 #bjac4 7#b7 ,special rules = exi/+ bus9esses ,9 ! case ( any produc] op]at+ "u a p]mit issu$ on or be=e ! date ( ! enactm5t ( ?is ,act "u ,/ate law1 ! requirem5ts "u section #eiab ( su* ,code 7z s add$7 %all apply beg9n+ on ! date t is #f mon?s aft] ! date ( ! enactm5t ( ?is ,act4