Delaware General Assembly

Passed 3/9/23

HB 2 w/ HA 1, HA 2

3/2/23

Osienski

This amendment does all of the following: (1) Removes language relating to alcoholic liquor testing. (2) Corrects a typographical error. (3) Reinserts language relating to terms and conditions of employment with respect to marijuana that was present in previous versions of this bill. (4) Makes technical corrections relating to canopy grow area and licensing. (5) Gives the Division of Revenue power to set the form and manner of marijuana tax payments and the manner the tax appears on a consumer’s receipt at the time of sale. (6) Extends the privacy protections given to other tax returns and reports to the marijuana tax. (7) Replaces the Department of Justice with the Criminal Justice Council as the administrator of the Justice Reinvestment Fund. (8) Adds cross-references to Chapter 30 relating to the hierarchy of rules for tax administration, procedures and enforcement. (9) Adds a quarterly report from the Commissioner to the General Assembly regarding progress towards timely implementation of the Act.

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