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How does the government get away with a Drug Tax Stamp?


In order to protect against any possible violation of the self-incrimination constitutional protection, a dealer is not required to give his/her name or address when purchasing stamps and the Business Tax Bureau is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else. The stamps must be affixed to the drugs when they are seized to prevent tax liability. Payment of the drug tax (the purchase and affixation of stamps) is due immediately upon acquisition or possession by the dealer. The stamps are valid for 3 months from the date of issuance. If drugs are seized without stamps or the stamps which are affixed have expired, the possessor is liable for payment for the tax as well as a penalty of 100% of the assessment. For example:

Drug tax assessment: 10 grams of cocaine x $200 per gram = $2,000
Penalty: $2,000 x 100% = $2,000
Total Liability: $2,000 + $2,000 = $4,000

Who is liable for the drug tax?
An individual is classified as a drug dealer and is liable for the payment of drug taxes if he/she manufactures, produces, ships, transports, or imports into Kansas or possesses:

* more than 28 grams of marijuana (processed or marijuana plants)or
* 1 gram of controlled substance or 10 or more dosage unites of a controlled substance (K.S.A. 79-5201)

How do they get away with it? They are the government.

The stamps are meant to stop people from using drugs, not to allow you to get them legally. They do not give out stamps!!!

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