Identifying the dumbest bill of this year’s General Assembly session is not a simple task. Hindsight may be required. But Del. Bob Hurt’s Illegal Substances Excise Tax Act sure seems like a solid contestant to me:
Creates an illegal substances excise tax to be imposed on individuals who possess, actually or constructively, any Schedule I or II controlled substances, marijuana, and illegally manufactured alcoholic beverages. The rates of the tax range from $0.40 per gram of marijuana up to $200 per gram of controlled substances, other than cocaine, for which the rate is $50 per gram. The tax is paid by the individual to the Tax Department, and stamps are issued to be affixed to the illegal substances to show the tax has been paid.
The fiscal impact statement makes for some good reading. It turns out that there are a bunch of states with this foolish law on the books. It’s dryly noted that no taxpayers in North Carolina had ever self-reported under this law. The proposed rate? $3.50/gram, or about 18%.
And, also from the fiscal impact statements, the specifics on the stamps:
The Tax Commissioner would be required to issue revenue stamps to be affixed to the illegal substances in order to indicate payment of this tax. Taxes could be paid and stamps could be issued either by U.S. mail or in person. A dealer purchasing the stamps would not be required to give his name, address, social security number, or other identifying information. Any information obtained during this process would be confidential and could not be disclosed or used in a criminal prosecution. In addition, the stamps themselves would not be allowed to be used in a criminal prosecution.
I have to admit, I’m pretty sure I’d buy some of these. Presumably the tax commissioner wouldn’t mind if I paid a tax on drugs that I don’t actually have. I’d be putting those stickers on everything. Besides, it’s not like anybody else is ever going to buy them.
Perhaps we should also establish a murder weapon tax. Anybody who purchases a weapon with intent to kill must register it with the tax commissioner — indicating who is to murdered, when, etc. — and affix the murder stamps to the weapon. That information would be confidential, of course. Anybody who is found guilty of premeditated murder, and who acquired a weapon for that purpose, would owe back taxes.
I’m getting in the swing of things now.
You know, with regards to the Marijuana at least, they would be a lot better off just legalizing it and then adding it to the inventory sold at the state ABC stores. Then they’d really be maximizing revenue.
I’m often forced to wonder now- “What the hell were they thinking? When they thought something like this would be a good idea.”
Man, what was he smoking?
And did he pay his excise tax on it?
Yup. Dat dar’s a dumb tax.
Don’t do it Waldo! I guarantee you that purchase of the tax stamps would be probable cause for a warrant to come storming into your house at 4 am with guns drawn and search/trash the entire place while they have you handcuffed on your couch.
The reality of these statutes is that all they do is establish another fine. I just wish the legislatures would call it that.
That’s kind of why I want to. The law explicitly states that it must never, ever be used for probably cause and, in fact, classifies doing so as a first class misdemeanor. There is nothing in my home that I wouldn’t want police to find, so I’d be perfectly happy to try that little experiment. :)
think Al Capone, who went to prison for taxes not murder
it looks to me like a way to nab dealers as tax cheats
whatever works, so long as it’s constitutional
Virginia wouldn’t be the first. My home state of Tennessee has had this on the books for a couple of years now. I’m told it actually loses money.
Steve,
If the suspect is dealing drugs, then that is already illegal. Furthermore, if they are failing to report income from drug sales to the IRS then they are already cheating on their taxes. Why do we need to make something extra, extra illegal? The answer is obvious. Grandstanding legislators want to look busy and important by passing more laws and making government that much bigger whether or not their actions make any sense.
This reminds me of a lot of the stupider gun laws, like cities that make it illegal to ride a bus with a concealed weapon because they think that will cut down on violent crime. As if someone who is going to commit murder will decide ‘oh wait – it’s illegal to carry the gun onto the bus!’ Or as it isn’t already illegal to threaten someone or shoot someone with a weapon. This ‘drug tax’ bill is essentially more of the same.
Typical big-government crap from the modern party of big government – the GOP.