§ 16-12-309

16-12-309. Local government taxing authority -- specific delegation. As required by 7-1-112, 16-12-309 through 16-12-312, and 16-12-317 specifically delegate to the qualified electors of a county the power to authorize their county to impose a local-option marijuana excise tax within the corporate boundary of the county. History: En. Sec. 94, Ch. 576, L. 2021.