---
urn: urn:us-la:rs:47:2610
citation: "R.S. 47:2610"
status: active
breadcrumb: "Title 47 › Subtitle IV › Chapter 3 › Part I"
acts_citations:
  - { year: 1990, number: 90, section: 1, effective_date: 1991-01-01, role: enactment }
---

# Exceptions

Nothing in this Part requires persons lawfully in possession of marijuana or a controlled dangerous substance to pay the tax required under this Part.