CHAPTER 20.3
Kratom and Kratom Products Tax [Effective April 1, 2026.]

HISTORY:
P.L. 2025, ch. 446, § 5, effective April 1, 2026.

Index of Sections

§ 44-20.3-1. Definitions. [Effective April 1, 2026.]

§ 44-20.3-2. Tax imposed on kratom and kratom products sold. [Effective April 1, 2026.]

§ 44-20.3-3. Interest and penalties. [Effective April 1, 2026.]

§ 44-20.3-4. Records — Investigation and inspection of books, premises, and stock. [Effective April 1, 2026.]

§ 44-20.3-5. Inspections. [Effective April 1, 2026.]

§ 44-20.3-6. Reports and records of carriers, bailees and warehouse persons. [Effective April 1, 2026.]

§ 44-20.3-7. Violations as to reports and records. [Effective April 1, 2026.]

§ 44-20.3-8. Declarations under penalty of perjury. [Effective April 1, 2026.]

§ 44-20.3-9. Importation of kratom or kratom products with intent to evade tax. [Effective April 1, 2026.]

§ 44-20.3-10. Witnesses before tax administrator. [Effective April 1, 2026.]

§ 44-20.3-11. Hearings by tax administrator. [Effective April 1, 2026.]

§ 44-20.3-12. Appeal to district court. [Effective April 1, 2026.]

§ 44-20.3-13. Claim for refund. [Effective April 1, 2026.]

§ 44-20.3-14. Administration — Forms — Rules and regulations. [Effective April 1, 2026.]

§ 44-20.3-15. Severability. [Effective April 1, 2026.]