139.87 Definitions. - Wisconsin Statutes

139.87

SUBCHAPTER IV
TAX ON CONTROLLED SUBSTANCES
139.87 Definitions. In this subchapter:

139.87(2)

(2) "Dealer" means a person who in violation of ch. 961 possesses, manufactures, produces, ships, transports, delivers, distributes, imports, sells or transfers to another person more than 42.5 grams of material containing tetrahydrocannabinols, more than 5 plants containing tetrahydrocannabinols, more than 14 grams of mushrooms containing psilocin or psilocybin, more than 100 milligrams of any material containing lysergic acid diethylamide, more than 7 grams of any other schedule I or schedule II controlled substance or of a controlled substance analog of a schedule I or schedule II controlled substance or more than 7 grams of ketamine or flunitrazepam. "Dealer" does not include a person who lawfully possesses a controlled substance or controlled substance analog.

139.87(3)

(3) "Department" means the department of revenue.

139.87(5)

(5) "Schedule I controlled substance" means a substance included in s. 961.14.

139.87(6)

(6) "Schedule II controlled substance" means a substance included in s. 961.16.

139.87(7)

(7) "Tetrahydrocannabinols" means a substance included in s. 961.14 (4) (t).

139.87 - ANNOT.

History: 1989 a. 122; 1991 a. 39, 208; 1995 a. 448; 1999 a. 57.

139.87 - ANNOT.

Sections 139.87 to 139.96, as amended by 1997 Wis. Act 27 are constitutional. State v. Jones, 2002 WI App 196, 257 Wis. 2d. 319, 651 N.W.2d 305, 01-1398.